SARAGIH, FEBRY DIAN UTAMI (2021) PENGARUH SALES GROWTH, KONEKSI POLITIK DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di BEI Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine and analyze the effect of Sales Growth, Political Connections and Family Ownership on Tax Avoidance. The object of this research is industrial manufacturing companies in the goods and consumption sector which are listed on the Indonesia Stock Exchange in 2016-2019. This research was conducted using 72 samples. Determination of the sample using purposive sampling method with the criteria that have been determined by the researcher with a causal relationship design. The results of this study indicate that Sales Growth has no and significant effect on Tax Avoidance, while Political Connections and Family Ownership have a significant and significant effect on Tax Avoidance. KeyWords: Tax Avoidance, Sales Growth, Political Connections, Family Ownership Penelitian ini bertujuan untuk mengetahui dan menganalisispengaruh Sales Growth, Koneksi Politik dan Kepemilikan Keluarga terhadap Tax Avoidance.Objek penelitian ini adalah perusahaan manufaktur industri sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Penelitian ini dilakukan menggunakan sebanyak 72 sampel.Penentuan sampel menggunakan metode purposive sampling dengan kriteria yang telah ditentukan peneliti dengan desain hubungan kausal.Hasil penelitian ini menunjukkanSales Growthtidakberpengaruh dan tidak signifikan terhadap Tax Avoidance, sedangkan Koneksi Politik dan Kepemilikan Keluarga memiliki pengaruh dan signifikan terhadap Tax Avoidance. Kata Kunci: Tax Avoidance, Sales Growth, Koneksi Politik, Kepemilikan Keluarga
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217010076 |
| Uncontrolled Keywords: | Tax Avoidance, Sales Growth, Koneksi Politik, Kepemilikan Keluarga |
| 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: | 01 Aug 2023 03:13 |
| Last Modified: | 01 Aug 2023 03:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79913 |
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