Apriani, Suci (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAXAVOIDANCE(Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi di Bursa Efek Indonesia Pada Tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
The purpose of this study was to analyze the effect of profitability, leverage, and sales growth on tax avoidance. Tax avoidance is an effort to reduce, avoid, and alleviate the tax burden in various ways that are allowed by taxation legislation by taking into account the presence or absence of a tax effect it causes. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. Data is taken from the financial statements of selected companies by sampling using quantitative methods with descriptive and verification approaches. Before the data was analyzed, the classical assumption test was carried out consisting of the Data Normality Test, Heteroscedasticity Test, Auto Correlation Test and Multicollinearity Test. The results of panel data analysis show that the coefficient of determination R square = 48% means that all independent variables can explain the variation of the tax avoidance variable by 48%. The results showed that profitability had no effect on tax avoidance (p-value >0.05), while leverage and sales growth had an effect on tax avoidance. Keywords: Profitability, Leverage, and Sales Growth, Tax Avoidance Tujuan Penelitian ini adalah untuk menganalisis pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak. Penghindaran pajak (taxavoidance) adalah usaha untuk mengurangi, menghindari, serta meringankan beban pajak dengan berbagai cara yang dimungkinkan oleh perundang-undangan perpajakan dengan memperhatikan ada atau tidaknya suatu akibat pajak yang ditimbulkannya Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Data diambil dari laporan keuangan perusahaan terpilih dengan pengambilan sampel menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Sebelum data dianalisis, dilakukan uji asumsi klasik yang terdiri dari Uji Normalitas Data, Uji Heteroskedastisitas, Uji Auto Korelasi dan Uji Multikolinearitas Hasil analisis data panel menunjukkan bahwa koefisien determinasi R square = 48% artinya seluruh variabel independen dapat menjelaskan variasi dari variabel penghindaran pajak sebesar 48%. Hasil penelitian menunjukkan bahwa Profitabilitas tidak berpengaruh terhadap penghindaran pajak (p-value >0.05), sedangkan Laverage dan pertumbuhan penjualan berpengaruh terhadap penghindaran pajak Kata Kunci: Profitabilitas, Leverage, dan Pertumbuhan Penjualan, Penghindaran Pajak
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110551 |
| Uncontrolled Keywords: | Profitability, Leverage, and Sales Growth, Tax Avoidance. Profitabilitas, Leverage, dan Pertumbuhan Penjualan, Penghindaran Pajak |
| 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: | Maulana Arif Hidayat |
| Date Deposited: | 10 Sep 2022 03:59 |
| Last Modified: | 10 Sep 2022 03:59 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/68947 |
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