PUTRI, AZKIYA SEKAR (2025) PENGARUH PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Tujuan dari penelitian ini yakni untuk menguji secara empiris dampak Profitabilitas, Leverage, serta Sales Growth pada Tax Avoidance dalam perusahaan bidang energi yang tercatat di BEI periode 2020–2023. Objek penelitian difokuskan pada perusahaan energi yang tercatat di BEI selama periode tersebut. Dari total populasi, diperoleh 132 sampel penelitian yang berasal dari 33 perusahaan sesuai kriteria purposive sampling. Data dianalisis melalui regresi linear berganda memakai software SPSS, yang melibatkan variabel independen dan dependen. Hasil penelitian memperlihatkan jika Profitabilitas tidak mempunyai pengaruh pada Tax Avoidance, Leverage berdampak positif pada Tax Avoidance, sementara Sales Growth tidak berdampak pada Tax Avoidance. This study's objective is to empirically examine the impact of Profitability, Leverage, and Sales Growth on Tax Avoidance in energy companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The research focused on energy companies listed on the IDX during that period. From the total population, 132 research samples were obtained from 33 companies according to purposive sampling criteria. Multiple linear regression was used to analyze the data using SPSS software, involving independent and dependent variables. The results show that Profitability has no effect on Tax Avoidance, Leverage has a positive impact on Tax Avoidance, while Sales Growth has no impact on Tax Avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43222110094 |
| Uncontrolled Keywords: | Profitabilitas, Leverage, Sales Growth, Tax Avoidance Profitability, Leverage, Sales Growth, Tax Avoidace |
| 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: | Maulana Arif Hidayat |
| Date Deposited: | 17 Oct 2025 01:47 |
| Last Modified: | 17 Oct 2025 01:47 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/99385 |
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