PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada sektor kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022)

FADILLAH, FIRDA AINUN (2024) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada sektor kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of financial distress, profitability, sales growth on tax avoidance. The object of this research is health sector companies listed on the Indonesia Stock Exchange in 2018–2022. The total number of observations used was 65 with a sample of 13 companies. Determination of the sample using the Purposive Sampling method. The data analysis used in this research is multiple linear regression with the SPSS version 25 program. The results of this research are that financial distress has no effect on tax avoidance, profitability has a negative effect on tax avoidance, and sales growth has no effect on tax avoidance. Keyword: financial distress, profitability, sales growth, tax avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, profitabilitas, sales growth terhadap tax avoidance. Objek penelitian ini adalah perusahaan sektor kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2018–2022. Total observasi yang digunakan adalah 65 dengan sampel 13 Perusahaan. Penentuan sampel menggunakan metode Purposive Sampling. Analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan program SPSS versi 25. Hasil dari penelitian ini adalah financial distress tidak berpengaruh terhadap tax avoidance, profitabilitas berpengaruh negatif terhadap tax avoidance, dan sales growth tidak berpengaruh terhadap tax avoidance. Kata kunci: financial distress, profitabilitas , sales growth, tax avoidance.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 049
Call Number:	SE/32/24/037
NIM/NIDN Creators:	43220010002
Uncontrolled Keywords:	financial distress, profitabilitas , sales growth, tax avoidance.
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 360 Social Problems and Services/Permasalahan dan Kesejahteraan Sosial > 368 Insurance/Asuransi > 368.3 Old Age, Death, Illness, Injury Insurance/Asuransi Jiwa, Asuransi Kesehatan
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	25 Mar 2024 04:53
Last Modified:	25 Mar 2024 04:53
URI:	http://repository.mercubuana.ac.id/id/eprint/87482

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