PENGARUH PROFITABILITAS, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018)

TENDEAN, MEISKE GABRIELLA (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax avoidance was a legal and safe strategy or technique for the taxpayers because it did not conflict with the provisions for taxation. The methods and techniques were used by exploiting the vulnerability (a gray area) contained in the legislation and tax laws.. This study aims to determine the effect of profitability, leverage, and sales growth on tax avoidance at coal mines companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data with causal research. The sample technique used is purposive sampling. The sample of research is 14 companies with financial reporting period from 2014 until 2018. The data analysis method in this study used is multiple linear regression analysis with the help of SPSS 26 program. The result of this research are profitability have significant effect on tax avoidance, while leverage and sales growth have no significant effect on tax avoidance. Kata Kunci: tax avoidance, profitability, leverage, sales growth, ratio Tax avoidance adalah strategi atau teknik yang legal dan aman bagi Wajib Pajak karena tidak bertentangan dengan ketentuan perpajakan. Metode dan teknik digunakan dengan mengeksploitasi kelemahan (area abu-abu) dalam peraturan perundang-undangan dan peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan sales growth terhadap tax avoidance pada perusahaan batu bara yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini merupakan data sekunder dengan penelitian kausal. Teknik sampel yang digunakan adalah purposive sampling. Sampel penelitian yang didapatkan sebanyak 14 perusahaan dengan periode pelaporan keuangan dari tahun 2014 hingga 2018. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS 26. Hasil dari penelitian ini adalah profitabilitas berpengaruh terhadap tax avoidance, sedangkan leverage dan sales growth tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: tax avoidance, profitabilitas, leverage, sales growth, rasio

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 323
NIM/NIDN Creators: 43216110304
Uncontrolled Keywords: tax avoidance, profitabilitas, leverage, sales growth, rasio
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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
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: 12 Jul 2022 08:06
Last Modified: 12 Jul 2022 08:06
URI: http://repository.mercubuana.ac.id/id/eprint/64995

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