PENGARUH FINANCIAL DISTRESS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TAX AVOIDANCE (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

ROCHMAWATI, VINKA PUTRI (2023) PENGARUH FINANCIAL DISTRESS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TAX AVOIDANCE (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax avoidance is a company's effort to minimize the company's tax burden paid by looking for weaknesses in tax regulations. For companies, tax is a burden that can reduce company profits. The company's management has a desire to maximize profits using a method that is to streamline expenses, including the tax burden. This study aims to determine the effect of financial distress, sales growth, firm size, and leverage on tax avoidance. The sample of this study consists of 90 financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. With the sampling technique using purposive sampling method. The analytical technique used in this study is multiple regression analysis using SPSS to examine the effect of Financial distress, Sales Growth, Company Size, and Leverage on Tax avoidance. Keywords: Financial distress, Sales Growth, Company Size, Leverage And Tax avoidance. Tax avoidance merupakan upaya perusahaan untuk meminimalisir beban pajak perusahaan yang dibayarkan dengan mencari kelemahan peraturan perpajakan. Bagi perusahaan pajak ialah suatu beban yang bisa mengurangi keuntungan laba perusahaan. Manajemen perusahaan mempunyai keinginan untuk memaksimalkan keuntungan laba menggunakan cara yaitu mengefisiensikan beban, termasuk beban pajak. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, pertumbuhan penjulan, ukuran perusahaan, dan leverage terhadap tax avoidance. Sample penelitian ini terdiri dari dari 90 laporan keuangan perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2017-2021. Dengan teknik pengambilan sample menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan SPSS untuk menguji pengaruh Financial distress, Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Leverage Terhadap Tax avoidance. Kata Kunci : Financial distress, Pertumbuhan Penjualan, Ukuran Perusahaan, Leverage, dan Tax avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 133
Call Number: SE/32/23/127
NIM/NIDN Creators: 43219010150
Uncontrolled Keywords: Financial distress, Pertumbuhan Penjualan, Ukuran Perusahaan, Leverage, dan Tax avoidance.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Andriyani
Date Deposited: 14 Oct 2023 02:44
Last Modified: 14 Oct 2023 02:44
URI: http://repository.mercubuana.ac.id/id/eprint/81457

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