PENGARUH FINANCIAL DISTRESS, INTENSITAS ASET TETAP DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 – 2021)

SUSILAWATI, SUSILAWATI (2023) PENGARUH FINANCIAL DISTRESS, INTENSITAS ASET TETAP DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 – 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study is to determine the effect financial distress, fixed asset intensity and sales growth on tax avoidance. The object of this research is the primary cunsomer goods sub-sector manufactur companies listed on the Indonesia Stock Exchange in 2017 – 2021. This study was conducted using a sample of 33 selected companies listed on the Indonesia Stock Exchange. Determination of the sample using the purposive sampling method and the criteria that have been determined by the researcher using a causal relationship design. Therefore, the data analysis used is statistical analysis and the form of a multiple linear regression test using SPSS 25 aplication. The results of this study indicate that the variable of, financial distress, fixed asset intensity and Sales Growth significant positive effect on Tax Avoidance. Keywords : Tax Avoidance,Financial Distress,Fixed Asset Intensity and Sales Growth. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, intensitas aset tetap dan sales growth terhadap tax avoidance. Objek penelitian ini adalah perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2021. Penelitian ini dilakukan menggunakan sampel sebanyak 33 perusahaan yang terpilih yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling dan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Oleh karena itu, analisis data yang digunakan adalah analisis statistik dan bentuk uji regresi linear berganda dengan menggunakan aplikasi SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel Financial Distress, Intensitas Aset Tetap dan Sales Growth berpengaruh positif signifikan terhadap Tax Avoidance. Kata Kunci : Tax Avoidance, Financial Distress, Intensitas Aset Tetap, Sales Growth.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 044
Call Number: SE/32/23/060
NIM/NIDN Creators: 43218120058
Uncontrolled Keywords: Tax Avoidance, Financial Distress, Intensitas Aset Tetap, Sales Growth.
Subjects: 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 > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MILA RISKA
Date Deposited: 20 May 2023 05:56
Last Modified: 20 May 2023 05:57
URI: http://repository.mercubuana.ac.id/id/eprint/75905

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