PENGARUH LEVERAGE, FINANCIAL LEASE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2022)

YULIANA, FRANCISKA (2024) PENGARUH LEVERAGE, FINANCIAL LEASE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Leverage, Financial Lease and Sales Growth on Tax Avoidance (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange for the period 2015 – 2022). The population used in this study are Mining Companies Listed on the Indonesia Stock Exchange for the 2015 – 2022 period, totaling 16 companies. The sample selection technique used purposive sampling and obtained a sample of 16 companies so that the total data for this study was 128 data. The analytical method used in this study is multiple linear regression analysis with software SPSS version 25. The results of the study show that leverage and financial lease have a positive and significant effect on Tax Avoidance in mining companies on the IDX in 2015-2022, and sales growth has a negative and insignificant effect on Tax Avoidance in the mining companies sector listed on the IDX in 2015 – 2022. Keywords: Leverage, Financial Lease, Sales Growth, Tax Avoidance Penelitian ini bertujuan untuk menguji pengaruh Leverage, Financial Lease dan Sales Growth Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2015 – 2022). Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan Pertambangan yang terdaftar di BEI periode 2015-2022 yang berjumlah 93 perusahaan. Adapun Teknik pemilihan sampel menggunakane purposive sampling dan diperoleh sampel sebanyak 16 perusahaan sehingga jumlah data penelitian ini sebanyak 128 data. Metode analisis yang digunakan pada penelitian ini adalah analsis regresi linier berganda dengan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa Leverage dan Financial Lease berpengaruh positif dan signifikan terhadap Tax Avoidance pada perusahaan pertambangan yang terdaftar di BEI tahun 2015-2022, dan Sales Growth memberikan pengaruh negatif dan tidak signifikan terhadap Tax Avoidance terhadap Tax Avoidance pada perusahaan pertambangan periode 2015 – 2022. Kata Kunci : Leverage, Financial Lease, Sales Growth, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 024
NIM/NIDN Creators: 43218110032
Uncontrolled Keywords: Leverage, Financial Lease, Sales Growth, Tax Avoidance
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.433 Lease, Borrow-borrow, Labor, Bank, Usury, Insurance/Sewa-menyewa; Pinjam-meminjam; Perburuhan; Bank; Riba; Asuransi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
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 > 657.3 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 13 Feb 2024 04:34
Last Modified: 13 Feb 2024 04:34
URI: http://repository.mercubuana.ac.id/id/eprint/86055

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