Erwinah, Titi (2023) PENGARUH PROFITABILITAS, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar Di BEI Selama Periode 2017-2020). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini untuk mengetahui pengaruh Profitabilitas, Leverage dan Sales Growth terhadap Tax Avoidance. Objek penelitian ini adalah Laporan Keuangan perusahaan sektor properti dan real estate yang tercatat di Bursa Efek Indonesia (BEI) tahun 2017-2020. Jumlah sample yang di teliti sebanyak 112 sample penelitian dari 28 perusahaan dengan menggunakan pendekatan deskriptif kuantitatif. Teknik analisis penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan SPSS untuk menguji Profitabilitas, Leverage dan Sales Growth terhadap Tax Avoidance. Hasil dari penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh negatif signifikan terhadap tax avoidance, maka H1 diterima, variabel leverage berpengaruh positif signifikan terhadap tax avoidance, maka H2 ditolak dan sales growth tidak berpengaruh signifikan terhadapt tax avoidance, maka H3 ditolak. Kata Kunci: Profitabilitas, Leverage, Sales Growth, Tax Avoidance This research is to determine the effect of Profitability, Leverage and Sales Growth on Tax Avoidance. The object of this research is the financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for 2017-2020. The number of samples studied were 112 research samples from 28 companies using a quantitative descriptive approach. The analysis technique of this research uses multiple linear regression analysis using SPSS to test Profitability, Leverage and Sales Growth on Tax Avoidance. The results of this study indicate that the profitability variable has a significant negative effect on tax avoidance, then H1 is accepted, the leverage variable has a significant positive effect on tax avoidance, then H2 is rejected and sales growth has no significant effect on tax avoidance, then H3 is rejected. Keywords: Profitability, Leverage, Sales Growth, Tax Avoidance
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110181 |
| Uncontrolled Keywords: | Profitabilitas, Leverage, Sales Growth, Tax Avoidance Profitabilitas, Leverage, Sales Growth, Tax Avoidance |
| 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: | ALFINA DHEA NOVA |
| Date Deposited: | 15 Jun 2023 03:06 |
| Last Modified: | 15 Jun 2023 03:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/78251 |
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