PENGARUH KEPEMILIKAN KELUARGA, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2020-2022

Sari, Apri Lynia (2023) PENGARUH KEPEMILIKAN KELUARGA, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2020-2022. S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh kepemilikan keluarga, profitabilitas, dan pertumbuhan penjualan terhadap tax avoidance. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI tahun 2020-2022. Pemilihan sampel perusahaan manufaktur di dalam penelitian ini menggunakan metode purposive sampling dan jumlah sample yang dapat diterima yaitu 153 dari jumlah keseluruhan. Pengujian hipotesis dalam penelitian menggunakan analisis regresi data panel dengan tingkat signifikansi 5% (0.05). Hasil dari pengujian diperoleh (1) tidak terdapat pengaruh kepemilikan keluarga terhadap tax avoidance, (2) adanya pengaruh profitabilitas terhadap tax avoidance, (3) adanya pengaruh pada pertumbuhan penjualan terhadap tax avoidance. This research is a quantitative study that aims to determine the effect of familyownership, profitability, and sales growth on tax avoidance. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The selection of manufacturing companies in this study uses a purposive sampling method and the number of acceptable samples is 153 of the total. Hypothesis testing in the study used panel data regression analysis and a significance level of 5% (0.05). The results of testing are obtained (1) there is no effectof family ownership on tax avoidance, (2) there is effect of profitabilty on tax avoidance, (3) there is effect of sales growth on tax avoidance.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55520110050
Uncontrolled Keywords: kepemilikan keluarga, profitabilitas, pertumbuhan penjualan dan tax avoidance.family ownership, profitability, 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: Pascasarjana > Magister Akuntansi
Depositing User: SILMI KAFFA MARISKA
Date Deposited: 11 Oct 2024 03:31
Last Modified: 11 Oct 2024 03:33
URI: http://repository.mercubuana.ac.id/id/eprint/92433

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