HUTAJULU, ESTER RIANDARI SINTAULI (2020) PENGARUH SALES GROWTH, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris pada Perusahaan Tekstil & Garmen yang terdaftar di Bursa Efek Indonesia 2015-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine and examine the effect of sales growth, company size, corporate social responsibility and leverage on tax avoidance. The independent variables used in this study are sales growth, company size, corporate social responsibility and leverage. While the dependent variable in this study is tax avoidance. The data obtained in the form of secondary data is company data which is obtained at the textile & garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The population in this study were 18 textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2018. The sample used was using purposive sampling method, by conducting data research in accordance with the criteria of 18 companies. The analytical method in this study uses the classic assumption test and multiple regression. The analytical model in this study is using software SPSS 21. The results of this study indicate that sales growth has no effect on tax avoidance, company size has a negative and significant effect on tax avoidance, corporate social responsibility has no effect on tax avoidance, leverage has a positive effect on tax avoidance. Future research is expected to be carried out by exploring further the impact of sales growth, company size, corporate social responsibility and leverage on tax avoidance with different or up-to-date data sources and different testing techniques. Keywords: Sales Growth, Company Size, Corporate Social Responsibility, Leverage, Tax Avoidance. Penelitian ini bertujuan untuk menguji dan mengkaji pengaruh sales growth, ukuran perusahaan, corporate social responsibility dan leverage terhadap penghindaran pajak. Variabel independen yang digunakan dalam penelitian ini adalah sales growth, ukuran perusahaan, corporate social responsibility dan leverage. Sedangkan variabel dependen dalam penelitian ini adalah penghindaran pajak. Data yang diperoleh berupa data sekunder yaitu data perusahaan yang dimana didapatkan pada perusahaan manufaktur subsektor tekstil & garmen yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018. Populasi dalam penelitian ini sebanyak 18 perusahaan manufaktur subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2018. Sampel yang digunakan menggunakan metode purposive sampling, dengan melakukan penelitian data yang sesuai dengan kriteria sebanyak 18 perusahaan. Metode analisis dalam penelitian ini menggunakan uji asumsi klasik dan regresi berganda. Model analisis dalam penelitian ini adalah menggunakan software spss 21. Hasil penelitian ini menunjukan bahwa sales growth tidak berpengaruh terhadap penghindaran pajak, ukuran perusahaan berpengaruh negatif dan signifikan terhadap penghindaran pajak, corporate social responsibility tidak berpengaruh terhadap penghindaran pajak, leverage berpengaruh positif terhadap penghindaran pajak. Riset ini di masa mendatang diharapkan dapat dilakukan dengan menggali lebih lanjut dampak sales growth, ukuran perusahaan, corporate social responsibility dan leverage terhadap penghindaran pajak dengan sumber data yang berbeda atau terbaru dan teknik pengujian yang berbeda. Kata Kunci: Sales Growth, Ukuran Perusahaan, Corporate Social Responsibility, Leverage, Penghindaran Pajak
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