PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, LIKUDITAS, DAN UKURAN PERUSAHAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2017 sampai 2020)

SUKMAWATI, GALIH (2024) PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, LIKUDITAS, DAN UKURAN PERUSAHAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2017 sampai 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The objective This study aims to determine the effect of sales growth, fixed asset intensity, liquidity, and farm size on tax avoidance. Tax Avoidance is the dependent variable in this study measured by the Effective Tax Rate. The independent variables studied included sales growth, fixed asset intensity, likuidity, and company size. This study uses a sample of manufacturing companies in the food and beverage sector on the Indonesia Stock Exchange in 2017-2020 using purposive sampling method. The data used are obtained from financial reports and annual reports listed on the Indonesia Stock Exchange. Data analysis was performed by classical assumption test and hypothesis testing by multiple linear regression method. The results of this study indicate that sales growth has a negative and significant effect on tax avoidance. Fixed asset intensity and firm size have a significant positive effect on tax avoidance. While the liquidity has no significant effect on tax avoidance Keywords: Sales Growth, Fixed Asset Intensity, Liquidity, Size, Tax Avoidance Penelitian ini bertujuan mengetahui pengaruh pertumbuhan penjualan, intensitas aset tetap, Likuiditas, dan Ukuran Perusahaan terhadap tax avoidance. Tax Avoidance merupakan variabel dependen dalam penelitian ini diukur dengan Effective Tax Rate. Variabel independen yang diteliti antara lain pertumbuhan penjualan, intensitas aset tetap, Likuiditas, dan Ukuran Perusahaan. Penelitian ini menggunakan sampel perusahaan manufaktur sektor makanan dan minuman di BEI tahun 2017-2020 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan keuangan dan annual report yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan uji asusi klasik dan pengujian hipotesis dengan metode regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa pertumbuhan penjualan memiliki pengaruh negatif dan signifikan terhadap tax avoidance. Intensitas aset tetap dan ukuran perusahaan berpengaruh positif signifikan terhadap tax avoidance. Sedangkan likuiditas tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: Pertumbuhan Penjualan, Intensitas Aset Tetap, Likuiditas, Ukuran Perusahaan, Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 214
NIM/NIDN Creators: 43218110274
Uncontrolled Keywords: Pertumbuhan Penjualan, Intensitas Aset Tetap, Likuiditas, Ukuran Perusahaan, Tax Avoidance.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.73 Fix Assets/Aset Tetap
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] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 20 Sep 2024 07:20
Last Modified: 20 Sep 2024 07:20
URI: http://repository.mercubuana.ac.id/id/eprint/91644

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