PENGARUH SALES GROWTH, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (studi empiris pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2017-2019)

SIBURIAN, SULASTRY LAURENA VINOLIA (2022) PENGARUH SALES GROWTH, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (studi empiris pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini betujuan untuk mengetahui pengaruh Sales Growth, Profitabilitas dan Capital Intensity terhadap Tax Avoidance. Objek penelitian ini adalah Perusahan Manufaktur Industri sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun periode 2016-2019. Tax Avoidance merupakan variable depeden dalam penelitian ini, dan variable independen yang diteliti antara lain Sales Growth, Profitabilitas, dan Capital Intensity. Penelitian ini dilakukan terhadap 90 sampel perusahaan yang mewakili dari populasi dengan teknik pengambilan sampel yaitu teknik Pusposive Sampling. Analisis data dilakukan dengan uji asusi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel independen Sales Growth, Profitabilitas dan Capital Intensity secara bersama-sama berpengaruh terhadap Tax Avoidance. Kata kunci : Sales Growth, Profitabilitas, Capital Intensity, Tax Avoidance. This study aims to determine the effect of Sales Growth, Profitability and Capital Intensity on Tax Avoidance. The object of this study is an Industrial Manufacturing Company in the Consumer Goods Industry sector which was listed on the Indonesia Stock Exchange in the 2016-2019 period. Tax Avoidance is a depedent variable in this study, and the independent variables studied include Sales Growth, Profitability, and Capital Intensity. This study was conducted on 90 samples of companies representing from the population with a sampling technique, namely the purposive sampling technique. Data analysis was performed by classical testing and hypothesis testing by multiple linear regression methods. The results of this study show that the independent variables Sales Growth, profitability and Capital Intensity together affect Tax Avoidance. Keywords : Sales Growth, Profitabilitas, Capital Intensity, Tax Avoidance.

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