PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN (SALES GROWTH) TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) ( Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverages yang Terdaftar di BEI Tahun 2015-2019 )

AMALIA, RIFQA (2021) PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN (SALES GROWTH) TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) ( Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverages yang Terdaftar di BEI Tahun 2015-2019 ). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of profitabilations proxied byReturn On Assets (ROA), leverage proxied by Debt to Equity Ratio (DER), and sales growth measured using growth of the company during the researh on tax avoidance measured using Effective Tax Rate (ETR). The population in this study were 27 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The sample used using the purposive sampling method, by conducting data research in accordance with the criteria of 13 companies. The analytical method in this study uses the classic assumption test and multiple regression. Keywords : Profitabilitions, Leverage, Sales growth, Tax Avoidance and Effective Tax Rate. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas yang di proksikan dengan Return On Assets (ROA), leverage yang diproksikan dengan Debt to Equity Ratio (DER), dan sales growth yang diukur menggunakan pertumbuhan perusahaan selama periode penelitian terhadap tax avoidance yang diukur menggunakan Effective Tax Rate (ETR). Populasi dalam penelitian ini sebanyak 27 perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2019. Sampel yang digunakan menggunakan metode purposive sampling, dengan melakukan penelitian data yang sesuai dengan kriteria sebanyak13 perusahaan. Metode analisis dalam penelitian ini menggunakan uji asumsi klasik dan regresi berganda. Kata Kunci : Profitabilitas, Leverage, Sales Growth, Tax Avoidance dan Effective Tax Rate.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 272
NIM/NIDN Creators: 43216110244
Uncontrolled Keywords: Profitabilitas, Leverage, Sales Growth, Tax Avoidance dan Effective Tax Rate.
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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: 16 Jan 2023 06:30
Last Modified: 16 Jan 2023 06:30
URI: http://repository.mercubuana.ac.id/id/eprint/73459

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