PENGARUH LEVERAGE, PROFITABILITY, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021

KURNIAWAN, ERIK (2024) PENGARUH LEVERAGE, PROFITABILITY, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted with the aim of testing and analyzing the influence of leverage, profitability and sales growth on tax avoidance. This research is a type of quantitative research with the type of data used, namely secondary data obtained from the company's annual financial reports via the official website of the Indonesian Stock Exchange or the official website of each company. The population of this research is companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. Sampling was carried out using a purposive sampling technique to obtain a sample of 64 companies and 192 observation data. The data analysis methods in this research is multiple linear regression. The results of this research are that leverage has a positive effect on tax avoidance, profitability has a negative effect on tax avoidance, while sales growth has no significant effect on tax avoidance. Keywords: Leverage, Profitability, Sales Growth, Tax Avoidance Penelitian ini dilakukan dengan tujuan menguji dan menganalisis pengaruh leverage, profitability dan sales growth terhadap penghindaran pajak. Penelitian ini adalah jenis penelitian kuantitatif dengan jenis data yang digunakan yaitu data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan melalui situs website resmi Bursa efek Indonesia atau situs website resmi dari masing-masing perusahaan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2019-2021. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 64 perusahaan dan data observasi sebanyak 192 data. Metode analisis data pada penelitian ini adalah analisis regresi linier berganda. Hasil dari penelitian ini adalah leverage berpengaruh positif terhadap penghindaran pajak, profitability berpengaruh negatif terhadap penghindaran pajak, sedangkan sales growth tidak berpengaruh secara signifikan terhadap penghindaran pajak. Kata Kunci: Leverage, Profitability, Sales Growth, Penghindaran Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 242
NIM/NIDN Creators: 43219120099
Uncontrolled Keywords: Leverage, Profitability, Sales Growth, Penghindaran Pajak
Subjects: 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 > 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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.72 Current Assets/Aset Terbaru
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 07 Oct 2024 03:00
Last Modified: 07 Oct 2024 03:00
URI: http://repository.mercubuana.ac.id/id/eprint/92263

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