TAMBUNAN, RINDA (2021) PENGARUH SALES GROWTH, KOMISARIS INDEPENDEN DAN ROA TERHADAP TAX AVOIDANCE (Studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode tahun 2015 – 2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini untuk mengetahui Pengaruh Sales Growth, Komisaris Independen dan ROA terhadap Penghindaran Pajak. Objek penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI), Penelitiaan ini berdasakan metode purposive sampling yaitu sampel yang memenuhi kriteria tertentu untuk mendapatkan sampel yang representative. Total 150 sampel selama 5 tahun (2015-2019) dari 30 perusahaan sektor pertambagan. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan, variabel Sales Growth, Komisaris independen dan ROA terhadap Penghindaran Pajak di perusahaan pertambangan yang terdaftar Bursa Efek Indonesia(BEI). Kata kunci: Sales Growth, Komisaris Independen, ROA Penghindaran Pajak, CETR, Bursa Efek Indonesia, This research aims to know the effect of sales growth, Independent Commissioner and Return on Assets on Tax Avoidance. The object of this study is mining companies listed on the Indonesia Stock Exchange (IDX), this research is based on purposive sampling method which is a sample that meets certain criteria to obtain a representative sample. A total of 150 samples over 5 years (2015-2019) from 30 sector companies added. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study show that simultaneously, variable sales growth, Komisaris Independen and profitability has affect Tax Avoidance in mining companies listed on the Indonesia Stock Exchange (IDX). Keywords: sales growth, Independent Commissioner, ROA and Tax Avoidance, CETR, Indonesia Stock Exchange
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110073 |
| Uncontrolled Keywords: | Sales Growth, Komisaris Independen, ROA Penghindaran Pajak, CETR, Bursa Efek Indonesia, sales growth, Independent Commissioner, ROA and Tax Avoidance, CETR, Indonesia Stock Exchange |
| 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: | MELATI CAHYA FITRIANI |
| Date Deposited: | 11 Mar 2022 06:28 |
| Last Modified: | 11 Mar 2022 06:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57811 |
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