ANALISIS PENGARUH LEVERAGE, RETURN ON ASSETS, UKURAN PERUSAHAAN, SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Subsektor Industri Barang Konsumsi yang terdaftar di BEI pada tahun 2016 - 2018)

STEVANI, LIDYA (2021) ANALISIS PENGARUH LEVERAGE, RETURN ON ASSETS, UKURAN PERUSAHAAN, SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Subsektor Industri Barang Konsumsi yang terdaftar di BEI pada tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine whether the effect of Leverage (DER), Return On Asset (ROA), Firm Size and Sales Growth on tax avoidance as the dependent variable and proxied through Cash Effective Tax Rate (CETR). The population in this study is state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Based on the purposive sampling method there are 60 final samples from this study. The analytical method used is multiple linear regression analysis. The results of this study indicate that Leverage had an positive and significant effect to Tax Avoidance, Return On Asset (ROA) not significant effect to Tax Avoidance, Firm Size not significant effect to Tax Avoidance and Sales Growth had an effect negative but significant to Tax Avoidance. Keywords : Tax Avoidance, Cash Effective Tax Rate (CETR), Leverage (DER), Return On Asset (ROA), Firm Size, Sales Growth. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Leverage , Return On Asset (ROA), Ukuran Perusahaan dan Sales Growth terhadap Tax Avoidance. Populasi dalam penelitian ini merupakan Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Berdasarkan metode purposive sampling terdapat 60 sampel akhir dari penelitian ini. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Leverage berpengaruh positif dan signifikan terhadap Tax Avoidance, Return On Asset (ROA) tidak berpengaruh signifikan terhadap Tax Avoidance, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Tax Avoidance dan Sales Growth berpengaruh negatif dan signifikan terhadap Tax Avoidance. Kata kunci : Tax Avoidance, Leverage, Return On Asset (ROA), Ukuran Perusahaan, Sales Growth.

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