PENGARUH PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2018-2020)

PRATOMO, SANDYARGO ADE (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

Preview	Text (Cover) 43216120115-Sandyargo Ade Pratomo-COVER - sandy argo.pdf Download (462kB) | Preview
Preview	Text (Abstrak) 43216120115-Sandyargo Ade Pratomo-02 -ABSTRAK - sandy argo.pdf Download (24kB) | Preview
	Text (BAB I) 43216120115-Sandyargo Ade Pratomo-03 - BAB 1 - sandy argo.pdf Restricted to Registered users only Download (121kB)
	Text (BAB II) 43216120115-Sandyargo Ade Pratomo-04 - BAB 2 - sandy argo.pdf Restricted to Registered users only Download (153kB)
	Text (BAB III) 43216120115-Sandyargo Ade Pratomo-05- BAB 3 - sandy argo.pdf Restricted to Registered users only Download (451kB)
	Text (BAB IV) 43216120115-Sandyargo Ade Pratomo-06- BAB 4 - sandy argo.pdf Restricted to Registered users only Download (179kB)
	Text (BAB V) 43216120115-Sandyargo Ade Pratomo-07- BAB 5 - sandy argo.pdf Restricted to Registered users only Download (27kB)
	Text (Daftar Pustaka) 43216120115-Sandyargo Ade Pratomo-09- DAFTAR PUSTAKA - sandy argo.pdf Restricted to Registered users only Download (219kB)
	Text (Lampiran) 43216120115-Sandyargo Ade Pratomo-10 - LAMPIRAN - sandy argo.pdf Restricted to Registered users only Download (311kB)
	Text (Form Keabsahan) Sandyargo Ade Pratomo_Formulir pernyataan keabsahan dan persetujuan publikasi Tugas akhir - sandy argo.pdf Restricted to Repository staff only Download (117kB)

Abstract

This study is to determine and analyze the effect of Profitability, Leverage and Sales Growth on Tax Avoidance. The dependent variable used is tax avoidance as measured by the ratio of the effective tax rate. The independent variables used are Profitability, Leverage and Sales Growth. This empirical research uses purposive sampling method in collecting data. This secondary data is obtained from financial statements listed on the IDX for the 2018-2020 period. The population of this study is the mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The number of samples studied were 84 data from 28 companie, using a quantitative descriptive approach. Analysis of the data used is statistical analysis in the form of multiple linear regression test. The results of this study indicate that the profitability variable has a significant negative effect on tax avoidance, leverage has a significant positive effect on tax avoidance, Sales Growth has no effect on tax avoidance. Keywords: profitability, leverage, and sales growth Penelitian ini untuk mengetahui dan menganalisis pengaruh Profitabiltas,Leverage dan Sales Growth Terhadap Penghindaran pajak. Variabel dependen yang digunakan adalah penghindaran pajak yang diukur dengan rasio effective tax rate. Variabel independen yang digunakan adalah Profitabilitas , Leverage dan Sales Growth. Penelitian empris ini menggunakan metode purposive sampling dalam melakukan pengumpulan data. Data skunder ini diperoleh dari laporan keuangan yang terdaftar di BEI periode 2018-2020. Populasi penelitian ini adalah perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia (BEI) tahun 2018-2020. Jumlah data penelitian sebanyak 84 data dari 28 perusahaan sampel dengan menggunakan pendekatan deskriptif kuantitatif. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh negatif signifikan terhadap penghindaran pajak, leverage berpengaruh positif signifikan terhadap penghindaran pajak, Sales Growth tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: profitabilitas , leverage ,dan sales growth

Actions (login required)

View Item