PENGARUH PROFITABILITAS, SALES GROWTH, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)

LARASATI, AJENG AYU (2023) PENGARUH PROFITABILITAS, SALES GROWTH, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine and analyze the effect of profitability, sales growth and leverage on tax aggressiveness in mining sector companies in Indonesia that are listed on the IDX in the 2018-2021 period. This study uses secondary data obtained from the annual reports of mining companies listed on the IDX for 2018- 2021. The research data design was carried out using a case study test. The sample in this study was obtained using a purposive sampling method, which is based on predetermined criteria. Based on this method, there were 20 mining sector companies listed on the IDX in the period 2018 – 2021. The analytical method used is multiple linear regression analysis. The results of this study indicate that sales growth has a positive effect on tax aggressiveness, while profitability by proxies ROA and ROE and leverage by proxies DAR and DER have no effect on tax aggressiveness. Keywords : Tax Aggressiveness, Profitability, Sales Growth, Leverage Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, sales growth dan leverage terhadap agresivitas pajak pada perusahaan sektor pertambangan di Indonesia yang terdaftar di BEI pada periode 2018-2021. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di BEI tahun 2018-2021. Rancangan data penelitian dilakukan dengan menggunakan uji penelitian kausal. Sampel pada penelitian ini diperoleh dengan menggunakan metode purposive sampling, yang didasarkan pada kriteria-kriteria yang telah ditentukan. Berdasarkan metode tersebut didapatkan sebanyak 20 perusahaan sektor pertambangan yang terdaftar di BEI pada periode 2018 – 2021. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sales growth berpengaruh positif terhadap agresivitas pajak, sedangkan profitabilitas dengan proksi ROA dan ROE dan leverage dengan proksi DAR dan DER tidak berpengaruh terhadap agresivitas pajak. Kata Kunci : Agresivitas Pajak, Profitabilitas, Sales Growth, Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 063
Call Number: SE/32/23/081
NIM/NIDN Creators: 43217110038
Uncontrolled Keywords: Agresivitas Pajak, Profitabilitas, Sales Growth, Leverage
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.434 Process Management Programs/Program Manajemen Proses
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi > 005.435 Memory Management Programs/Program Manajemen Memori
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MILA RISKA
Date Deposited: 27 May 2023 07:37
Last Modified: 27 May 2023 07:37
URI: http://repository.mercubuana.ac.id/id/eprint/77351

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