DANNISA, MUTIARA (2024) PENGARUH PROFITABILITAS, LEVERAGE, TRANSFER PRICING, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2022). S1 thesis, Universitas Mercu Buana-Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
43219120041-Mutiara Dannisa-01 Cover - MUTIARA DANNISA.pdf Download (737kB) |
|
Text (Bab 1)
43219120041-Mutiara Dannisa-02 BAB 1 - MUTIARA DANNISA.pdf Restricted to Registered users only Download (227kB) |
|
Text (Bab 2)
43219120041-Mutiara Dannisa-03 BAB 2 - MUTIARA DANNISA.pdf Restricted to Registered users only Download (503kB) |
|
Text (Bab 3)
43219120041-Mutiara Dannisa-04 BAB 3 - MUTIARA DANNISA.pdf Restricted to Registered users only Download (333kB) |
|
Text (Bab 4)
43219120041-Mutiara Dannisa-05 BAB 4 - MUTIARA DANNISA.pdf Restricted to Registered users only Download (463kB) |
|
Text (Bab 5)
43219120041-Mutiara Dannisa-06 BAB 5 - MUTIARA DANNISA.pdf Restricted to Registered users only Download (158kB) |
|
Text (Daftar Pustaka)
43219120041-Mutiara Dannisa-08 Daftar Pustaka - MUTIARA DANNISA.pdf Restricted to Registered users only Download (182kB) |
|
Text (Lampiran)
43219120041-Mutiara Dannisa-09 Lampiran - MUTIARA DANNISA.pdf Restricted to Registered users only Download (419kB) |
Abstract
This research aims to analyze the influence of profitability, leverage, transfer pricing and sales growth on tax avoidance. The object of this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses a purposive sampling method, the data used is secondary data and annual financial reports. The total sample in this research is 21 companies with the data analysis techniques used are descriptive statistical analysis, classical assumption testing, hypothesis testing, and multiple linear regression analysis using SPSS version 29. The results of this research show that profitability and sales growth have no influence on tax avoidance, while leverage has a positive influence on tax avoidance and transfer pricing has a negative influence on tax avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, transfer pricing, dan sales growth terhadap tax avoidance. Objek penelitian ini yaitu perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penelitian ini menggunakan metode purposive sampling, data yang digunakan data sekunder dan laporan keuangan tahunan. Total sampel pada penelitian ini yaitu 21 perusahaan dengan teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan analisis regresi linear berganda menggunakan SPSS versi 29. Hasil dari penelitian ini menunjukkan bahwa profitabilitas dan sales growth tidak memiliki pengaruh terhadap tax avoidance, sedangkan leverage memiliki pengaruh positif terhadap tax avoidance dan transfer pricing memiliki pengaruh negatif terhadap tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219120041 |
| Uncontrolled Keywords: | Tax Avoidance, Profitability, Leverage, Transfer Pricing, Sales Growth Tax Avoidance, Profitabilitas, Leverage, Transfer Pricing, Sales Growth |
| 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: | ANISA DESI SAFITRI |
| Date Deposited: | 11 Sep 2024 05:53 |
| Last Modified: | 11 Sep 2024 05:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91314 |
Actions (login required)
 |
View Item |
