ARDILA, NOVA TRI (2020) PENGARUH LEVERAGE, PROFITABILITAS DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aimed to examine the effect of leverage, the profitability and the sales growth against tax avoidance. Measurement of tax avoidance in this study using the effective tax rate (ETR). The data used in this research is a secondary data obtained from www.idx.co.id. The population which is the object of this research is the food and beverages sub sector manufacturing companies listed on Indonesia Stock Exchange (BEI) in 2014-2018. The total population in this study was 27 companies. Sampling method used was purposive sampling method with a sample of 13 companies during the observation period of 5 years in a row for a total sample of 65 data. Data analysis technique used in this research is multiple linear regression analysis. Based on the results of research shows that the profitability and sales growth has negative effect on tax avoidance. While the leverage has no effect on tax avoidance. Keywords : Leverage, Profitability, Sales Growth, Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh leverage, profitabilitas dan sales growth terhadap tax avoidance. Pengukuran tax avoidance dalam penelitian ini menggunakan effective tax rate (ETR). Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id. Populasi yang menjadi objek penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Total populasi dalam penelitian ini adalah 27 perusahaan. Metode penentuan sampel yang digunakan adalah metode purposive sampling dengan sampel sebanyak 13 perusahaan selama periode pengamatan 5 tahun berturut-turut sehingga total sampel sebanyak 65 data. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa profitabilitas dan sales growth berpengaruh negatif terhadap tax avoidance. Sedangkan leverage tidak berpengaruh terhadap tax avoidance. Kata kunci : Leverage, Profitabilitas, Sales Growth, Tax Avoidance.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 388 |
| NIM/NIDN Creators: | 43216110216 |
| Uncontrolled Keywords: | Leverage, Profitabilitas, Sales Growth, Tax Avoidance. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 16 Aug 2022 06:23 |
| Last Modified: | 22 Aug 2022 03:29 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67811 |
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