Susilandari, Krisna (2020) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2018). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage, profitabilitas dan pertumbuhan penjualan terhadap tax avoidance. Populasi dalam penelitian ini berjumlah 495 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling. Sampel data yang digunakan dalam penelitian ini adalah sebanyak 159 perusahaan manufaktur. Analisis data yang digunakan adalah regresi berganda dengan bantuan SPSS versi 22. Penelitian ini menunjukkan hasil bahwa ukuran perusahaan berpengaruh positif terhadap tax avoidance. Sedangkan leverage, profitabilitas dan pertumbuhan penjualan tidak berpengaruh terhadap tax avoidance. ABSTRACT The Research aims to examine the effect of Size Firm, Leverage, Profitability and Sales Growth to Tax Avoidance. The population taken as object observation by 495 manufacture companies that listed on the Indonesia Stock Exchange (IDX) during the 2016-2018 period. Determination of the sample was made by applying purposive sampling method. Obtaining of sample 159 manufacture companies. Analysis of the data used is multiple regression with the help of SPSS version 22. The result of this research showed that size firm have a positive influence toward tax avoidance. While leverage, profitability, and sales growth did not effect against tax avoidance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2070 NIM 16.05.52.0131 |
| Uncontrolled Keywords: | Kata kunci: Ukuran Perusahaan, Leverage, Profitabilitas, Pertumbuhan Penjualan, Tax Avoidance. |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 18 May 2020 03:42 |
| Last Modified: | 18 May 2020 03:42 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6834 |
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