MONICA, SHANTY (2021) PENGARUH ROA, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Sub Sektor Tekstil & Garmen yang terdaftar di Bursa Efek Indonesia tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research ains to analyze the influence of ROA, Sales Growth, and Leverage on Tax Avoidance in the manufacturing companies sub Sector Textile & Garment listed on Indonesia Stock Exchange period 2015-2019. This study using the purposive sampling method. Manufacturing compaies sub Sector Textile & Garment selected as a sample of 50 companies. The data used is obtained from financial reports and annual reports that are listed on the Indonesia Stock Exchange. Data analysis was carried out by classical assumption and hypothesis testing using multiple regression methods. The result of this study indicate that ROA has an negative effect on tax avoidance, while sales growth and leverage have no effect on tax avoidance. Keywords : Return On Assets (ROA), Sales Growth, Leverage, Tax Avoidance. Penelitian ini bertujuan untuk menganalisis Pengaruh ROA, Sales Growth dan Leverage Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sektor Aneka Industri Sub Sektor Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penelitian ini menggunakan metode purposive sampling. Perusahaan sub sektor tekstil dan garmen yang terpilih menjadi sampel sebanyak 50 perusahaan. Data yang digunakan diperoleh dari laporan keuangan dan laporan tahunan yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan asumsi klasik dan pengujian hipotesis menggunakan metode regresi berganda. Hasil dari penelitian ini menunjukkan variabel ROA berpengaruh negatif terhadap penghindaran pajak, sedangkan variabel sales growth dan leverage tidak berpengaruh terhadap penghindaran pajak. Kata Kunci : Return On Assets (ROA), Sales Growth, Leverage, Penghindaran Pajak.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43217010026 |
| Uncontrolled Keywords: | Return On Assets (ROA), Sales Growth, Leverage, Penghindaran Pajak. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 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 > 657.46 Tax Accounting/Akuntansi Pajak 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: | 31 Jul 2023 06:16 |
| Last Modified: | 31 Jul 2023 06:16 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79888 |
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