PENGARUH SALES GROWTH, LEVERAGE, DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2019-2021)

PEBRIANTO, FIKRI (2022) PENGARUH SALES GROWTH, LEVERAGE, DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze how much influence sales growth, leverage, institutional ownership, audit committee have on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. The factors tested in this study are tax avoidance as the dependent variable while sales growth, leverage, institutional ownership, and audit committee are independent variables. The sample of this study consists of 30 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) and submitting financial reports consistently in the 2019-2021 period. The data used in this study is secondary data and the sample selection using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of sales growth, leverage, institutional ownership and audit committee on tax avoidance. The results of tihs study indicate that the audit committe has asignificant effect on tax avoidance, while sales growth, leverage, and institutional ownership have not significant effect on tax avoidance Keywords: Sales Growth, Leverage, and Good Corporate Governance Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh sales growth, leverage, kepemilikan institusional, komite audit terhadap tax avoidance (penghindaran pajak) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini adalah tax avoidance (penghindaran pajak) sebagai variabel dependen sedangkan sales growth, leverage, kepemilikan institusional, dan komite audit variabel independen. Sampel penelitian ini terdiri dari 30 perusahaan sektor manufakur yang terdaftar dalam Bursa Efek Indonesia (BEI) dan menyampaikan laporan keuangan secara konsisten dalam periode tahun 2019-2021. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel menggunakan metode purposive sampling. Alat analisis yang digunakan adalah analisis regresi berganda untuk menguji pengaruh sales growth, leverage, kepemilikan institusional dan komite audit terhadap tax avoidance. Hasil penelitian ini menunjukan bahwa komite audit berpengaruh siginifikan terhadap tax avoidance, sedangkan sales growth, leverage, dan kepemilikan institusional tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci : Sales Growth, Leverage, dan Good Corporate Governanace

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 234
Call Number: SE/32/22/144
NIM/NIDN Creators: 43217110172
Uncontrolled Keywords: Sales Growth, Leverage, dan Good Corporate Governanace
Subjects: 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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 24 Nov 2022 07:25
Last Modified: 24 Nov 2022 07:25
URI: http://repository.mercubuana.ac.id/id/eprint/71905

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