WINNURJANAH, WINNURJANAH (2023) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Periode Tahun 2015-2019). S1 thesis, Universitas Mercu Buana-Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
43217110309 - Winnurjanah - 01 Cover - winnurjanah.pdf Download (317kB) |
|
Text (Bab 1)
43217110309 - Winnurjanah - 02 Bab 1 - winnurjanah.pdf Restricted to Registered users only Download (134kB) |
|
Text (Bab 2)
43217110309 - Winnurjanah - 03 Bab 2 - winnurjanah.pdf Restricted to Registered users only Download (304kB) |
|
Text (Bab 3)
43217110309 - Winnurjanah - 04 Bab 3 - winnurjanah.pdf Restricted to Registered users only Download (322kB) |
|
Text (Bab 4)
43217110309 - Winnurjanah - 05 Bab 4 - winnurjanah.pdf Restricted to Registered users only Download (410kB) |
|
Text (Bab 5)
43217110309 - Winnurjanah - 06 Bab 5 - winnurjanah.pdf Restricted to Registered users only Download (66kB) |
|
Text (Daftar Pustaka)
43217110309 - Winnurjanah - 07 Daftar Pustaka - winnurjanah.pdf Restricted to Registered users only Download (156kB) |
|
Text (Lampiran)
43217110309 - Winnurjanah - 08 Lampiran - winnurjanah.pdf Restricted to Registered users only Download (253kB) |
Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh Profitabilitas, Likuiditas, dan Sales Growth terhadap Tax Avoidance pada perusahaan manufaktur sektor aneka industri yang terdaftar pada Bursa Efek Indonesia selama tahun 2015- 2019. Objek penelitian ini menggunakan perusahaan manufaktur sector aneka industri yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2019. Sampel penelitian ini yaitu berjumlah 40 sampel dari 8 perusahaan yang memenuhi kriteria pengambilan sampel. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah analisis linear berganda yang terdiri dari variabel independen dan variabel dependen dengan menggunakan software SPSS 22. Hasil penelitian ini menunjukkan bahwa Profitabilitas berpengaruh terhadap Tax Avoidance, Likuiditas berpengaruh terhadap Tax Avoidance, dan Sales Growth tidak berpengaruh terhadap Tax Avoidance. This study aims to empirically examine the effect of Profitability, Liquidity, Sales Growth on Tax Avoidance in manufacturing companies in various industrial sectors listed on the Bursa Efek Indonesia during 2015-2019. The object of this research uses manufacturing companies in various industrial sectors listed on the Bursa Efek Indonesia during 2015-2019. The sample of this research is 40 samples from 8 companies that fulfil the sampling criteria. The sampling technique used in this research is purposive sampling method. The method used in this study is multiple linear analysis consisting of independent variables and the dependent variable using SPSS 22 software. The results of this study indicate that Profitabilty has effect on Tax Avoidance. Liquidity has effect on Tax Avoidance. And Sales Growth has no effect on Tax Avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110309 |
| Uncontrolled Keywords: | Profitabilitas, Likuiditas, Sales Growth dan Tax Avoidance Profitability, Liquidity, Sales Growth and 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NAYLA AURA RAYANI |
| Date Deposited: | 02 Sep 2024 06:43 |
| Last Modified: | 02 Sep 2024 06:43 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91018 |
Actions (login required)
 |
View Item |
