PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021)

PURWITASARI, OKTAVIANA (2023) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the effect of profitability, leverage, firm size and sales growth to tax avoidance. The population in this research were mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2021. Sampling in this study using the purposive sampling method. The sample used in this study were 26 companies. The data analysis used for this test is multiple linear regression analysis with SPSS version 25 program. Variable tax avoidance proxied by cash effective tax rate. Based on the results of this study it was found that profitability negative effect against on tax avoidance and leverage potitive effect against on tax avoidance. Firm size and sales growth not effect against on tax avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Firm Size, Sales Growth Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, ukuran perusahaan dan pertumbuhan penjualan terhadap Tax Avoidance. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019-2021. Pengambilan sampel yang dilakukan dalam penelitian ini menggunakan metode purposive sampling. Sampel yang digunakan pada penelitian ini sebanyak 26 perusahaan. Analisis data yang digunakan untuk pengujian ini adalah analisis regresi linier berganda dengan program SPSS versi 25. Variabel penghindaran pajak diproksikan dengan cash effective tax rate. Berdasarkan hasil penelitian ini ditemukan bahwa profitabilitas berpengaruh negatif dan leverage berpengaruh positif terhadap penghindaran pajak. Sedangkan Ukuran Perusahaan dan Pertumbuhan Penjualan tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: Penghindaran pajak, Profitabilitas, Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 042
Call Number: SE/32/23/063
NIM/NIDN Creators: 43218110226
Uncontrolled Keywords: Penghindaran pajak, Profitabilitas, Leverage, Ukuran Perusahaan, Pertumbuhan Penjualan.
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 > 657.47 Fiduciary Accounting/Akuntansi Gadai
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 > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MILA RISKA
Date Deposited: 20 May 2023 02:19
Last Modified: 20 May 2023 02:19
URI: http://repository.mercubuana.ac.id/id/eprint/75908

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