AWALIAH, LIA (2025) PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Manufaktur sub sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Studi ini ditujukan guna memeriksa pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan terhadap Tax Avoidance pada Perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019-2022. Metode yang diterapkan pada studi ini ialah metode deskriptif melalui pendekatan kuantitatif. Dengan populasi total sampel sejumlah 16 Perusahaan melalui penggunaan teknik purposive sampling. Pengumpulan Metode analisis data pada studi ini memanfaatkan program Statistical Product and Service Solution (SPSS) 26. Temuan studi ini mengungkapkan Profitablitas berdampak terhadap Tax avoidance, Leverage tidak berpengaruh pada Tax Avoidance, Pertumbuhan Penjualan berpengaruh terhadap Tax Avoidance. This research investigates the influence of profitability, leverage, and sales growth on tax avoidance among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The research applies a descriptive method with a quantitative approach. The sample consists of 16 companies selected through purposive sampling. Data collection and analysis were conducted using the Statistical Product and Service Solutions (SPSS) version 26 software. The findings show that profitability and sales growth significantly affect tax avoidance, while leverage has no significant effect on tax avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220110121 |
| Uncontrolled Keywords: | Profitabilitas, Leverage, Pertumbuhan Penjualan, Tax Avoidance Profitability, Leverage , Sales growth , 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 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ZAIRA ELVISIA |
| Date Deposited: | 24 Feb 2026 02:12 |
| Last Modified: | 24 Feb 2026 02:22 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101116 |
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