AMALIA, RISKI (2025) Pengaruh Debt to Equity Ratio, Ukuran Perusahaan, Sales Growth Dan Manajemen Laba Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 ). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity rasio, ukuran perusahaan, sales growth, dan manajemen laba terhadap tax avoidance. Data yang digunakan pada penelitian ini adalah data sekunder. Populasi penelitian ini adalah perusahaan sektor transportasi dan logistik yang terdaftar di bursa efek Indonesia (BEI) tahun 2020-2023. Sampel pada penelitian ini berjumlah 12 perusahaan, dengan metode pengambilan sampel yaitu teknik purposive sampling. Analisis data yang digunakan untuk pengujian ini adalah uji statistik deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda. Pengolahan data dalam penelitian ini menggunakan program aplikasi Statistical Product and Service Solutions (SPSS) versi 25. Hasil penelitian menunjukan bahwa debt to equity ratio berpengaruh negatif terhadap tax avoidance serta ukuran perusahaan berpengaruh positif terhadap tax avoidance. Sales growth dan manajemen laba tidak berpengaruh terhadap tax avoidance. This study aims to analyze of debt to equity ratio, firm size, sales growth, and earnings management on tax avoidance. The data used in this study is secondary data. The population of this study consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample for this study were 11 companies, using a purposive sampling methode. The data analysis methods used in this study are descriptive statistical analysis, classical assumption tests, hypothesis testing, and multiple linear regression analysis. Data processing in this study is carried out using the Statistical Product and Service Solutions (SPSS) software version 25. The results indicate that the debt to equity ratio has a negative effect on tax avoidance, while firm size has a positif effect on tax avoidance. Sales growth and earnings management do not have a significant effect on tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221110059 |
| Uncontrolled Keywords: | Debt to Equity Ratio, Ukuran Perusahaan, Sales Growth, Manajemen Laba dan Tax Avoidance Debt to Equity Ratio, Firm Size, Sales Growth, Earnings Management 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: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NAIMAH NUR ISLAMIDIYANAH |
| Date Deposited: | 04 Sep 2025 04:44 |
| Last Modified: | 04 Sep 2025 04:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97436 |
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