HADIPUTRA, SURYA (2021) PENGARUH TRANSAKSI ANTAR PIHAK BERELASI, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh transaksi antar pihak berelasi, leverage, dan pertumbuhan penjualan terhadap tax avoidance. Yang menjadi obyek penelitian ini adalah perusahaan sektor indsutri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai dengan tahun 2020, dengan pemilihan sampel menggunakan metode purposive sampling, yang berarti peneliti mengambil sample dengan cara menetapkan ciri ciri khusus/kriteria tertentu sesuai dengan tujuan penelitian. Penelitian dilakukan terhadap 27 perusahaan dengan pendekatan dekskriptif kuantitatif, sehingga analisis menggunakan analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa variabel transaksi antar pihak berelasi dan pertumbuhan penjualan secara parsial berpengaruh terhadap tax avoidance, sementara variabel leverage secara parsial tidak memiliki pengaruh terhadap tax avoidance. Hal ini dibuktikan melalui uji statistic T dimana nilai signifikansi pada variabel transaksi antar pihak berelasi dan pertumbuhan penjualan berada dibawah 0,05. Sementara secara simultan/ bersama-sama, ketiga variabel tersebut berpengaruh terhadap tax avoidance. Hal ini dibuktikan dari uji F yang menunjukkan nilai signifikansi yang berada dibawah 0,05. Kata kunci : transaksi antar pihak berelasi, leverage, pertumbuhan penjualan, sales growth, tax avoidance, sektor konsumsi. This study aims to determine the effect of loan transactions between related parties, leverage, and sales growth on tax avoidance. The object of this research is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange from 2015 to 2020, with the selection of samples using the purposive sampling method, which means that researchers take samples by setting specific characteristics / certain criteria according to the research objectives. . The study was conducted on 27 companies with a quantitative descriptive approach, so that the analysis used multiple regression analysis. The results of this study indicate that the variable of loan transactions between related parties and sales growth partially affect tax avoidance, while the leverage variable partially has no effect on tax avoidance. This is evidenced by the T statistical test where the significance value of the transaction variables between related parties and sales growth is below 0.05. Meanwhile, simultaneously/together, these three variables have an effect on tax avoidance. This is evidenced by the F test which shows a significance value below 0.05. Keywords: transactions between related parties, leverage, sales growth, sales growth, tax avoidance, consumption sector.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110305 |
| Uncontrolled Keywords: | transaksi antar pihak berelasi, leverage, pertumbuhan penjualan, sales growth, tax avoidance, sektor konsumsi, transactions between related parties, leverage, sales growth, sales growth, tax avoidance, consumption sector |
| 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: | ORYZA LUVITA |
| Date Deposited: | 19 Apr 2022 06:36 |
| Last Modified: | 19 Apr 2022 06:36 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/60126 |
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