PENGARUH PROFITABILITAS, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2015-2019)

AGUSTIN, ANISA (2022) PENGARUH PROFITABILITAS, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of profitability, Leverage, dan Sales Growth of tax avoidance. The population in this study is Food and Beverage companies in Indonesia Stock Exchange in 2015 until 2019. The sample was determined by the purposive sampling method and obtain 55 companies. Type of data use was secondary data obtained from www.idx.co.id. The method analysis used is multiple regression analysis. The results of study show that Profitability not significant effect on tax avoidance, where the significant value are 0,401>0,050. Leverage significant effect on tax avoidance, where the significant value are 0,048>0,050. Sales Growth not significant effect on tax avoidance, where the significant value are 0,166>0,050. Keywords : Profitability, Leverage, Sales Growth, Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, Leverage, dan Sales Growth pada tax avoidance. Populasi pada penelitian ini adalah perusahaan makanan dan minuman di Bursa Efek Indonesia pada 2015 sampai 2019. Sampelnya adalah ditentukan dengan metode purposive sampling dan diperoleh 55 perusahaan. Jenis data yang digunakan adalah data sekunder (laporan keuangan) yang diperoleh dari www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukan bahwa profitabilitas tidak berpengaruh signifikan terhadap tax avoidance, dimana nilai signifikan sebesar 0,041>0,050. Leverage berpengaruh signifikan terhadap tax avoidance, dimana nilai signifikan sebesar 0,048>0,050. Sales Growth tidak berpengaruh terhadap tax avoidance, dimana nilai signifikan sebesar 0,166>0,050. Kata kunci : Profitabilitas, Leverage, Sales Growth, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 263
NIM/NIDN Creators: 43217010073
Uncontrolled Keywords: Profitabilitas, Leverage, Sales Growth, Tax Avoidance
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 > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 09 Jan 2023 07:07
Last Modified: 09 Jan 2023 07:07
URI: http://repository.mercubuana.ac.id/id/eprint/73231

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