KHAERUNNISA, DARA INDAH (2024) PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018 Sampai 2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
ABSTRACT This research aims to examine the influence of sales growth, fixed asset intensity, and company size on tax avoidance. The object of this research is food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange for the period 2018 to 2022. The number of samples used in this research was 25 companies. This research was conducted using a purposive sampling method and the data was 116 data. Data collection techniques use secondary data. Data were analyzed using multiple linear regression analysis methods with the help of the SPSS program. The research results show that sales growth has no effect on tax avoidance, fixed asset intensity has no effect on tax avoidance, and company size has a negative effect on tax avoidance. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan, intensitas aset tetap, dan ukuran perusahaan terhadap tax avoidance. Objek penelitian ini adalah perusahaan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di bursa efek indonesia periode 2018 sampai 2022. Jumlah sampel yang yang digunakan dalam penelitian ini adalah 25 perusahaan. Penelitian ini dilakukan dengan metode purposive sampling dan jumlah data sebanyak 116 data. Teknik pengambilan data menggunakan data sekunder. Data dianalisis menggunakan metode analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukan bahwa pertumbuhan penjualan tidak berpengaruh terhadap tax avoidance, intensitas aset tetap tidak berpengaruh terhadap tax avoidance, dan ukuran perusahaan berpengaruh negatif terhadap tax avoidance
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 24 221 |
| NIM/NIDN Creators: | 43218110260 |
| Uncontrolled Keywords: | Tax Avoidance, Pertumbuhan Penjualan, Intensitas Aset Tetap, Ukuran Perusahaan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AFIFAH SALMA RAMADINA |
| Date Deposited: | 25 Sep 2024 08:42 |
| Last Modified: | 03 Oct 2024 02:31 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91806 |
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