PENGARUH RETURN ON ASSETS, DEBT EQUITY RATIO, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada periode 2018 – 2020)

FITRIANI, SUCI (2022) PENGARUH RETURN ON ASSETS, DEBT EQUITY RATIO, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada periode 2018 – 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of return on assets, debt equity ratio and sales growth on tax avoidance. The research method used is causal quantitative. The population in this study is the property and real esatate sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 50 companies. The data analysis technique is multiple linear regression analysis. The results of this study indicate that return on assets has significant effect on tax avoidance, debt equity ratio and sales growth have no significant effect on tax avoidance. Keywords: tax avoidance, return on assets, debt equity ratio and sales growth. Penelitian ini bertujuan untuk menganalisis pengaruh return on assets, debt equity ratio dan sales growth terhadap penghindaran pajak. Metode penelitian yang digunakan adalah kuantitatif kausal. Populasi dalam penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2018 - 2020 sebanyak 50 perusahaan. Analisis data penelitian menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan return on assets berpengaruh signifikan terhadap penghindaran pajak. Debt equity ratio dan sales growth tidak berpengaruh signifikan terhadap penghindaran pajak. Kata kunci: penghindaran pajak, return on assets, debt equity ratio dan sales growth.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 22 195
Call Number:	SE/32/22/125
NIM/NIDN Creators:	43218110233
Uncontrolled Keywords:	penghindaran pajak, return on assets, debt equity ratio dan sales growth.
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADELINA HASNA SETIAWATI
Date Deposited:	31 Oct 2022 02:15
Last Modified:	31 Oct 2022 02:15
URI:	http://repository.mercubuana.ac.id/id/eprint/71112

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