PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Periode 2016 sampai 2019)

NUGRAHENI, LESTARI (2022) PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Periode 2016 sampai 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of sales growth, fixed asset intensity, liquidity, and farm size on tax avoidance. Tax Avoidance is the dependent variable in this study measured by the Effective Tax Rate. The independent variables studied included sales growth, fixed asset intensity, likuidity, and company size. This study uses a sample of manufacturing companies in the food and beverage sector on the Indonesia Stock Exchange in 2016-2019 using purposive sampling method. The data used are obtained from financial reports and annual reports listed on the Indonesia Stock Exchange. Data analysis was performed by classical assumption test and hypothesis testing by multiple linear regression method. The results of this study indicate that sales growth has a negative and significant effect on tax avoidance. Fixed asset intensity and firm size have a significant positive effect on tax avoidance. While the liquidity has no significant effect on tax avoidance Keywords: Sales Growth, Fixed Asset Intensity, Liquidity, Size, Tax Avoidance Penelitian ini bertujuan mengetahui pengaruh pertumbuhan penjualan, intensitas aset tetap, Likuiditas, dan Ukuran Perusahaan terhadap tax avoidance. Tax Avoidance merupakan variabel dependen dalam penelitian ini diukur dengan Effective Tax Rate. Variabel independen yang diteliti antara lain pertumbuhan penjualan, intensitas aset tetap, Likuiditas, dan Ukuran Perusahaan. Penelitian ini menggunakan sampel perusahaan manufaktur sektor makanan dan minuman di BEI tahun 2016-2019 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan keuangan dan annual report yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan uji asusi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa pertumbuhan penjualan memiliki pengaruh negatif dan signifikan terhadap tax avoidance. Intensitas aset tetap dan ukuran perusahaan berpengaruh positif signifikan terhadap tax avoidance. Sedangkan likuiditas tidak berpengaruh signifikan terhadap tax avoidance. Kata kunci: Pertumbuhan Penjualan, Intensitas Aset Tetap, Likuiditas, Ukuran Perusahaan, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 032
NIM/NIDN Creators: 43217010215
Uncontrolled Keywords: Pertumbuhan Penjualan, Intensitas Aset Tetap, Likuiditas, Ukuran Perusahaan, Tax Avoidance
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Jul 2022 04:27
Last Modified: 14 Jul 2022 04:27
URI: http://repository.mercubuana.ac.id/id/eprint/65156

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