PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021)

AMALIA, PUTRI (2025) PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 Cover.pdf
Download (751kB) | Preview
[img] Text (BAB I)
02 Bab 1.pdf
Restricted to Registered users only
Download (637kB)
[img] Text (BAB II)
03 Bab 2.pdf
Restricted to Registered users only
Download (834kB)
[img] Text (BAB III)
04 Bab 3.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB IV)
05 Bab 4.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB V)
06 Bab 5.pdf
Restricted to Registered users only
Download (284kB)
[img] Text (DAFTAR PUSTAKA)
07 Daftar Pustaka.pdf
Restricted to Registered users only
Download (314kB)
[img] Text (LAMPIRAN)
08 Lampiran.pdf
Restricted to Registered users only
Download (647kB)

Abstract

The study aims to analyze the effect of Profitability, Sales Growth and Corporate Size on Tax Avoidance. The object of this research is a manufacturing company in the consumer goods industry sector that is listed on the Indonesia Stock Exchange in 2018-2021. The sampling techniques use non probability sampling with purposive samplings. The total population of this study was 39 manufacturing companies in the consumer goods industry sector and selected as a sample of 30 companies. This study uses descriptive analysis techniques, classical assumption tests, goodness of model fit tests, hypothesis testing and multiple linear regression analysis to determine the effect of each independent variable on tax avoidance. The data used is secondary data in the form of financial reports of manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for 2018-2021. The analysis of this research uses statistical software SPSS version 26. The results of this study indicate that profitability, sales growth and corporate size have effect on Tax Avoidance. Keywords: Profitability, Sales Growth, Company Size. Penelitian ini bertujuan untuk menganalisis Pengaruh Profitabilitas, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021). Teknik pengambilan sampel menggunakan non probability sampling dengan metode purposive sampling. Total populasi pada penelitian ini yaitu 39 perusahaan manufaktur sektor industri barang konsumsi dan yang terpilih menjadi sampel sebanyak 30 perusahaan. Penelitian ini menggunakan teknik analisis deskriptif, uji asumsi klasik, uji kesesuaian model, uji hipotesis dan analisis regresi linier berganda untuk mengetahui pengaruh dari masing-masing variabel independent terhadap penghindaran pajak. Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Analisis penelitian ini menggunakan software statistik SPSS versi 26. Hasil penelitian ini menunjukkan bahwa Profitabilitas, Pertumbuhan Penjualan dan Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak. Kata Kunci: Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 016
NIM/NIDN Creators: 43219110207
Uncontrolled Keywords: Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 010 Bibliography/Bibliografi > 017 General Subject Catalog/Katalog Subjek Umum > 017.8 Alphabetic Subject Sales Catalogs/Katalog Subjek Penjualan
200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.49 Other Fiqih Aspects/Aspek Fiqih Lainnya > 297.491 Food and Drink Issues/Masalah Makanan dan Minuman
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
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]
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 20 Jan 2025 01:55
Last Modified: 20 Jan 2025 01:55
URI: http://repository.mercubuana.ac.id/id/eprint/93621

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.