PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2017-2019)

MAHARANI, KINTA (2022) PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aimed to determine the effect of Profitability, Leverage, and Sales Growth on Tax Avoidance. The object on this research was manufacturing companies in the consumer products sector that is listed on the Indonesia Stock Exchange in 2017-2019. This research was conducted using a sample of 31 companies. The sort of data used is secondry data with sample selection using purposive sampling method. The methodology of data analysis is multiple linear regression analysis. Therefore, the results of this study indicate that Profitability has a significant positive result, Debt Equity Ratio (DER) has a significant negative result, Debt Assets Ratio (DAR) has a significant positive result, and Sales Growth has a significant positive result. Key word : Profitability (ROA), Debt Equity Ratio (DER), Debt Assets Ratio (DAR), Sales Growth. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, dan Pertumbuhan Penjualan terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penelitian ini dilakukan menggunakan sampel sebanyak 31 perusahaan. Jenis data yang digunakan adalah data sekunder dengan pemilihan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa Profitabilitas berpengaruh kea rah positif signifikan, Debt Equity Ratio (DER) berpengaruh kearah negatif signifikan, Debt Assets Ratio (DAR) berpengaruh kearah positif signifikan, dan Pertumbuhan Penjualan berpengaruh kearah positif signifikan. Kata Kunci : Profitabilitas (ROA), Debt Equity Ratio(DER), Debt Assets Ratio (DAR), Pertumbuhan Penjualan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 049
Call Number: SE/32/22/049
NIM/NIDN Creators: 43217010129
Uncontrolled Keywords: Profitabilitas (ROA), Debt Equity Ratio(DER), Debt Assets Ratio (DAR), Pertumbuhan Penjualan.
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jul 2022 02:25
Last Modified: 01 Aug 2023 03:14
URI: http://repository.mercubuana.ac.id/id/eprint/66204

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