PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2019)

WULANDARI, ANNATASYA (2021) PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2019). S1 thesis, Univeristas Mercu Buana Jakarta.

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Abstract

This study aims to examine how much influence company size, return on equity, debt to total asset ratio, and capital intensity ratio on tax avoidance. This study uses secondary data obtained from annual financial reports. The population in this study were manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used was purposive sampling method. Obtained a sample of 30 companies in this study. The statistical method used is multiple linear regression analysis using SPSS version 21 software. This study uses the independent variable company size, return on equity, debt to total asset ratio, and capital intensity ratio, as well as the dependent variable tax avoidance. The test results show that company size, return on equity, capital intensity ratio have a significant and significant effect on tax avoidance. Debt to total asset ratio has no effect on tax avoidance. Keywords: return on asset, return on equity, debt to total asset ratio, debt to equity ratio, growth sales, tax avoidance Penelitian ini bertujuan untuk menguji seberapa besar pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 - 2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Diperoleh sampel sebanyak 30 perusahaan dalam penelitian ini. Metode statistik yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS versi 21. Penelitian ini menggunakan variabel bebas return on assets, return on equity, debt to assets ratio, debt to equity ratio,dan pertumbuhan penjualan serta variabel terikat tax avoidance. Hasil pengujian menunjukkan ukuran perusahaan, return on equity, capital intensity ratio berpengaruh dan signifikan terhadap tax avoidance. Debt to total asset ratio tidak berpengaruh terhadap tax avoidance. Kata kunci : return on assets, return on equity, debt to assets ratio, debt to equity ratio,pertumbuhan penjualan, tax avoidance

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218120120
Uncontrolled Keywords: return on assets, return on equity, debt to assets ratio, debt to equity ratio,pertumbuhan penjualan, tax avoidance
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik > 155.911 Influence of Sensory Stimuli/Pengaruh Stimuli Sensori
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik > 155.915 Influence of Climate/Pengaruh Iklim
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Oct 2023 04:55
Last Modified: 17 Oct 2023 04:55
URI: http://repository.mercubuana.ac.id/id/eprint/82670

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