PENGARUH SALES GROWTH, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022)

ENZA, DISSA VENOSA NAMIRA (2025) PENGARUH SALES GROWTH, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze and determine the effect of Sales Growth, Firm Size and Leverage on Tax Avoidance. The population used in this object are manufacturing companies in the food and beverage sub sector which are listed on the Indonesia Stock Exchange for the period 2018-2022. The sample of this research was obtained by using purposive sampling method, where there were 15 companies that met the research criteria from the initial population of 35 manufacturing companies in the food and beverage sub sector. So, with this obtained 75 data that can be used as research samples. The analytical method in this research use multiple linear regression analysis with the help of the SPSS 27 application program. The result indicate that sales growth do not have an impact on tax avoidance, while firm size and leverage have a negative effect on tax avoidance. Keywords: Sales Growth, Firm Size, Leverage, Tax Avoidance Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Sales Growth, Ukuran Perusahaan dan Leverage terhadap Penghindaran Pajak. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, dimana terdapat 15 perusahaan yang memenuhi kriteria penelitian dari jumlah populasi awal sebanyak 35 perusahaan manufaktur sub sektor makanan dan minuman. Sehingga dengan ini diperoleh 75 data yang dapat digunakan sebagai sampel penelitian. Metode analisis dalam penelitian ini menggunakan analisis regresi linear berganda dengan bantuan program aplikasi SPSS 27. Hasil dari penelitian ini menunjukkan sales growth tidak berpengaruh terhadap penghindaran pajak, ukuran perusahaan dan leverage berpengaruh negatif terhadap penghindaran pajak. Kata Kunci: Sales Growth, Ukuran Perusahaan, Leverage, Penghindaran Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 025
NIM/NIDN Creators: 43218010011
Uncontrolled Keywords: Kata Kunci: Sales Growth, Ukuran Perusahaan, Leverage, Penghindaran Pajak
Subjects: 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 > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 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: 04 Feb 2025 04:06
Last Modified: 04 Feb 2025 04:06
URI: http://repository.mercubuana.ac.id/id/eprint/93878

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