PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

HANS, STELLA STEFANNIE (2021) PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to know the effect of profitability, leverage, sales growth, and company size on tax avoidance. The method of this study is the purposive sampling method. The samples consist of 22 LQ45 companies that are listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently from 2017 through 2019 and processed with SPSS 21 version. The research design that is used is causal. Data analysis was performed by multiple linear regression analysis. The result of this study shows that profitability and sales growth have a negative significant effect on tax avoidance. While leverage and company size do not affect tax avoidance. Keywords: profitability, leverage, sales growth, company size, tax avoidance, LQ45 Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, sales growth dan ukuran perusahaan terhadap penghindaran pajak. Metode yang digunakan adalah metode purposive sampling. Sampel dalam penelitian ini sebanyak 22 perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia dan meyampaikan laporan keuangan secara konsisten dalam periode tahun 2017-2019 yang diolah menggunakan SPSS versi 21. Desain penelitian yang digunakan adalah kausal. Analisis data dilakukan dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan sales growth memiliki pengaruh signifikan negatif terhadap penghindaran pajak. Sementara leverage dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak. Kata kunci: profitabilitas, leverage, sales growth, ukuran perusahaan, penghindaran pajak, LQ45

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 288
NIM/NIDN Creators: 43216110265
Uncontrolled Keywords: profitabilitas, leverage, sales growth, ukuran perusahaan, penghindaran pajak, LQ45
Subjects: 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
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
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: 04 Feb 2023 03:13
Last Modified: 04 Feb 2023 03:13
URI: http://repository.mercubuana.ac.id/id/eprint/73926

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