DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA

ANDANI, HENI (2025) DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax Avoidance remains a relevant issue in Indonesia. This study aims to analyze the influence of Sales Growth, Firm Size, and Related Party Transaction on Tax Avoidance. The object of the study is mining companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. Sampling in this study used purposive sampling with specific criteria applied to 20 companies with an observation period during 2019-2023. The data analysis techniques in this study include descriptive statistical tests, classical assumption tests, hypothesis tests, and multiple regression tests with the assistance of Statistical Product and Service Solutions (SPSS) software version 25. The results of this study indicate that sales growth and firm size have a positive effect on tax avoidance. Whereas related party transaction has no effect on tax avoidance. Keywords: Tax Avoidance, Sales Growth, Firm Size, Related Party Transaction. Tax Avoidance masalah yang masih relevan di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh Sales Growth, Ukuran Perusahaan, dan Related Party Transaction terhadap penghindaran pajak. Objek penelitiannya adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2023. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan kriteria tertentu yang digunakan pada 20 perusahaan dengan periode pengamatan selama tahun 2019-2023. Teknik analisis data dalam penelitian ini menggunakan uji statistik deskriptif, uji asumsi klasik, uji hipotesis, dan uji regresi berganda dengan bantuan perangkat lunak Statistical Product and Service Solutions (SPSS) versi 25. Hasil penelitian ini menunjukkan bahwa Sales Growth dan Ukuran Perusahaan berpengaruh positif terhadap Tax Avoidance. Sedangkan Related Party Transaction tidak berpengaruh terhadap Tax Avoidance. Kata kunci : Tax Avoidance, Sales Growth, Ukuran Perusahaan, Related Party Trasanction

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 053
NIM/NIDN Creators:	43220120021
Uncontrolled Keywords:	Tax Avoidance, Sales Growth, Ukuran Perusahaan, Related Party Trasanction
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 > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu 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:	07 Mar 2025 03:27
Last Modified:	07 Mar 2025 03:27
URI:	http://repository.mercubuana.ac.id/id/eprint/94698

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