HANIF, AKMAL (2021) Pengaruh Transparansi, Nilai Perusahaan, Leverage dan Sales Growth Terhadap Tax Avoidance (Studi Pada Perusahaan Multinasional Manufaktur Yang Terdaftar di BEI 2013-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of transparency, company value, leverage and sales growth on tax avoidance (study on manufacturing multinational companies listed on the IDX 2013 - 2019). The analysis technique in this study uses multiple linear regression analysis. The method in this research design uses causal research. The population used in this study amounted to 92 multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the research period from 2013 to 2019. The sample used in this study was taken using the purposive sampling method. After subtracting with several criteria, 33 companies were determined as samples. Data collection is done by downloading the annual report on the official website of the sample companies and the IDX. The results of this study indicate that transparency has no effect on tax avoidance, while company value, leverage and sales growth have a significant effect on tax avoidance. Keywords: transparency, company value, leverage, sales growth, tax avoidance Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, nilai perusahaan, leverage dan sales growth terhadap tax avoidance (studi pada perusahaan multinasional manufaktur yang terdaftar di BEI 2013 - 2019). Teknik analisis pada penelitian ini menggunakan analisis regresi linier berganda. Metode dalam desain penelitian ini menggunakan penelitian kausal. Populasi yang digunakan dalam penelitian ini berjumlah 92 perusahaan multinasional manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2013 sampai dengan tahun 2019. Sampel yang digunakan dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Setelah pengurangan dengan beberapa kriteria, ditetapkan sebanyak 33 perusahaan sebagai sampel. Pengumpulan data dilakukan dengan mengunduh annual report di situs website resmi sampel perusahaan dan BEI. Hasil penelitian ini menunjukan bahwa transparansi tidak berpengaruh terhadap tax avoidance, sedangkan nilai perusahaan, leverage dan sales growth berpengaruh signifikan terhadap tax avoidance. Kata kunci: transparansi, nilai perusahaan, leverage, sales growth, tax avoidance
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217010146 |
| Uncontrolled Keywords: | transparansi, nilai perusahaan, leverage, sales growth, tax avoidance |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 153 Conscious Mental Process and Intelligence/Intelegensia, Kecerdasan Proses Intelektual dan Mental > 153.4 Thought, Thinking, Reasoning, Intuition, Value, Judgment/Pemikiran, Pertimbangan, Penalaran, Intuisi, Nilai, Pendapat > 153.45 Value/Nilai 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 17 Jul 2023 06:12 |
| Last Modified: | 17 Jul 2023 06:12 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79298 |
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