CAHAYA, CICA NUR (2023) PENGARUH LEVERAGE, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine and analyze the effect of leverage proxied by debt to equity ratio (DER), sales growth, and firm size on tax avoidance. The population of this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) in 20172021. Sampling was carried out using purposive sampling, with several predetermined criteria. The samples used in this study were 21 companies with a total of 105 sample data within 5 years of observation. In this study, hypothesis testing was carried out using multiple linear regression analysis methods and using the Statistical Product and Service Solution (SPSS) application program. The results of this study indicate that leverage which is proxied by the debt to equity ratio (DER) has no effect on tax avoidance, while sales growth and firm size which are proxied by the natural log of total assets have a significant positive effect on tax avoidance. Keywords : Leverage, sales growth, firm size, tax avoidance. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh leverage yang diproksikan dengan debt to equity ratio (DER), sales growth, dan ukuran perusahaan terhadap tax avoidance. Populasi penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Pengambilan sampel dilakukan dengan menggunakan Purposive Sampling, dengan beberapa kriteria yang telah ditentukan. Sampel yang digunakan pada penelitian ini yakni sebanyak 21 perusahaan dengan jumlah 105 data sampel dalam waktu 5 tahun pengamatan. Dalam penelitian ini, pengujian hipotesis dilakukan dengan menggunakan metode analisis regresi linier berganda dan menggunakan program aplikasi Statistical Product and Service Solution (SPSS). Hasil penelitian ini menunjukkan bahwa leverage yang diproksikan dengan debt to equity ratio (DER) tidak memiliki pengaruh terhadap tax avoidance, sedangkan sales growth dan ukuran perusahaan yang diproksikan dengan log natural of total asset berpengaruh positif secara signifikan terhadap tax avoidance. Kata kunci : Leverage, sales growth, ukuran perusahaan, tax avoidance.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 214 |
| Call Number: | SE/32/23/148 |
| NIM/NIDN Creators: | 43219010061 |
| Uncontrolled Keywords: | Leverage, sales growth, ukuran perusahaan, tax avoidance. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 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 > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 14 Nov 2023 08:15 |
| Last Modified: | 14 Nov 2023 08:15 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83114 |
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