PENGARUH SALES GROWTH, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Sektor Industi Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

SILVA, VINELLA REBICA (2019) PENGARUH SALES GROWTH, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Sektor Industi Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
1. Cover Skripsi.pdf
Download (165kB) | Preview
[img]
Preview
 Text (ABSTRAK)
4. Abstrak.pdf
Download (299kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
2. Surat Pernyataan Karya Sendiri.pdf
Download (340kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
3. Lembar Pengesahan Skripsi.pdf
Download (212kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. Kata Pengantar.pdf
Download (198kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6. Daftar Isi.pdf
Download (166kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7. Daftar Tabel.pdf
Download (159kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf
Download (159kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
9. Daftar Lampiran.pdf
Download (159kB) | Preview
[img] Text (BAB I)
10. BAB I.pdf
Restricted to Registered users only
Download (303kB)
[img] Text (BAB II)
11. BAB II.pdf
Restricted to Registered users only
Download (388kB)
[img] Text (BAB III)
12. BAB III.pdf
Restricted to Registered users only
Download (289kB)
[img] Text (BAB IV)
13. BAB IV.pdf
Restricted to Registered users only
Download (363kB)
[img] Text (BAB V)
14. BAB V.pdf
Restricted to Registered users only
Download (165kB)
[img] Text
15. Daftar Pustaka.pdf
Restricted to Registered users only
Download (230kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only
Download (195kB)

Abstract

This research aims to determine and analyze The Effect of Sales Growth, Profitability and Capital Intensity against Tax Avoidance. The object of this research is the manufacturing companies of consumer goods industry sector which are listed on the Indonesia Stock Exchange in the period 2015-2017. The sample of this research was obtained using purposive sampling method, which only 18 companies were taken that met the criteria from total 43 manufacturing companies of consumer goods industry sector. So we get 54 data that are used as research samples. The analysis model used in this research is the panel data regression analysis model. The results showed that sales growth had no effect on tax avoidance, while profitability and capital intensity negatively affect tax avoidance. Keywords: Sales Growth, Profitability, Capital Intensity, Tax Avoidance Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Sales Growth, Profitabilitas dan Capital Intensity terhadap Tax Avoidance. Objek penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, dimana hanya diambil 18 perusahaan yang memenuhi kriteria dari total 43 perusahaan manufaktur sektor industri barang konsumsi. Sehingga didapat 54 data yang digunakan sebagai sampel penelitian. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi data panel. Hasil penelitian menunjukkan bahwa sales growth tidak berpengaruh terhadap tax avoidance, sedangkan profitabilitas dan capital intensity berpengaruh negatif terhadap tax avoidance. Kata kunci: Sales Growth, Profitabilitas, Capital Intensity, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 718
NIM/NIDN Creators: 43215110010
Uncontrolled Keywords: Sales Growth, Profitabilitas, Capital Intensity, Tax Avoidance
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jul 2022 04:23
Last Modified: 08 Jul 2022 04:23
URI: http://repository.mercubuana.ac.id/id/eprint/64800

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.