PENGARUH SALES GROWTH, PROFITABILITAS(ROA) DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2019)

TELAUMBANUA, SELVIANA ARSAWATI WIRASTUTI (2021) PENGARUH SALES GROWTH, PROFITABILITAS(ROA) DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to analyse the effect of sales growth, profitability (ROA) and capital intensity on tax avoidance. The population in this study is the property and real estate sub sector companies listed on the Indonesia Stock Exchange in 2016 – 2019. This research was conducted using a sample of 20 selected companies listed on Indonesia Stock Exchange. Determination of the sample using purposive sampling method and the analytical method used in this study is multiple linear regression processed using SPSS Version 20. The result of is study indicate that sales growth has no significance effect on tax avoidance. Meanwhile, profitability (ROA) and capital intensity have a significance effect on tax avoidance in the property and real estate sub sector companies listed on the Indonesia Stock Exchange. Keywords: Sales Growth, Profitability, Return on Assets, Capital Intensity, Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh sales growth, profitabilitas (ROA) dan capital intensity terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019. Sampel penelitian berjumlah 20 perusahaan yang dipilih dengan metode purposive sampling dan metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan SPSS Versi 20. Hasil penelitian membuktikan bahwa sales growth tidak berpengaruh signifikan terhadap tax avoidance. Sedangkan profitabilitas(ROA) dan capital intensity berpengaruh signifikan terhadap tax avoidance pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Kata kunci: Sales Growth, Profitabilitas, Return on Assets, Capital Intensity, Tax Avoidance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010012
Uncontrolled Keywords: Sales Growth, Profitabilitas, Return on Assets, Capital Intensity, Tax Avoidance
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
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: 24 Jul 2023 02:49
Last Modified: 24 Jul 2023 02:49
URI: http://repository.mercubuana.ac.id/id/eprint/79519

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