PENGARUH FIRM SIZE, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022)

DEWI, SARASWATY (2024) PENGARUH FIRM SIZE, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

Preview	Text (HAL COVER) 01 COVER.pdf Download (401kB) | Preview
Preview	Text (ABSTRAK) 02 ABSTRAK.pdf Download (70kB) | Preview
	Text (BAB I) 03 BAB 1.pdf Restricted to Registered users only Download (180kB)
	Text (BAB II) 04 BAB 2.pdf Restricted to Registered users only Download (315kB)
	Text (BAB III) 05 BAB 3.pdf Restricted to Registered users only Download (270kB)
	Text (BAB IV) 06 BAB 4.pdf Restricted to Registered users only Download (250kB)
	Text (BAB V) 07 BAB 5.pdf Restricted to Registered users only Download (73kB)
	Text (DAFTAR PUSTAKA) 08 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (182kB)
	Text (LAMPIRAN) 09 LAMPIRAN.pdf Restricted to Registered users only Download (157kB)

Abstract

The purpose of this study was to determine the effect of firm size, leverage and sales growth on tax avoidance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The total sample obtained from the results of using the purposive sampling method was 92 samples, consisting of 23 companies over a 4-year period. The data analysis method used for this research is the multiple linear regression test method with the help of the SPSS 26 program. The results showed that firm size has no effect on tax avoidance, leverage affects tax avoidance and sales growth has no effect on tax avoidance. Keywords: firm size, leverage, sales growth and tax avoidance Tujuan dari penelitian ini adalah untuk mengetahui pengaruh firm size, leverage dan sales growth terhadap tax avoidance pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Total sampel yang diperoleh dari hasil penggunaan metode purposive sampling sebanyak 92 sampel, yang terdiri dari 23 perusahaan selama periode 4 tahun. Metode analisis data yang digunakan untuk penelitian ini adalah metode uji regresi linier berganda dengan bantuan program SPSS 26. Hasil penelitian menunjukkan bahwa firm size tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance dan sales growth tidak berpengaruh terhadap tax avoidance. Kata kunci: firm size, leverage, sales growth dan tax avoidance

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 24 137
Call Number:	SE/32/24/087
NIM/NIDN Creators:	43219110185
Uncontrolled Keywords:	firm size, leverage, sales growth dan tax avoidance
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.5 General Production Economics, Firm/Ekonomi Produksi Umum, Firma 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 > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri 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 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	27 May 2024 07:46
Last Modified:	27 May 2024 07:57
URI:	http://repository.mercubuana.ac.id/id/eprint/88787

Actions (login required)

View Item