PENGARUH PROFITABILITAS, SALES GROWTH, DAN SOLVABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2017-2019

Fergytaningsih, Irene (2021) PENGARUH PROFITABILITAS, SALES GROWTH, DAN SOLVABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2017-2019. Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, sales growth, dan solvabilitas terhadap tax avoidance pada perusahan manufaktur sektor barang konsumen primer yang terdapat di Bursa Efek Indonesia. Metode penelitian ini adalah metode kuantitatif dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumen primer yang telah terdaftar di BEI mulai tahun 2017-2019, dengan sampel yang dipilih menggunakan metode purposive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu.Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis kuantitatif dengan teknik perhitungan statistik. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas yang bertujuan untuk memeriksa ketepatan model agar tidak bias dan efisien, uji model, analisis regresi data panel, dan uji hipotesis. Analisis data yang diperoleh dalam penelitian ini akan menggunakan program pengolah data statistik yang dikenal dengan Software Eviews Versi 10. Hasil penelitian ini menunjukkan bahwa berdasarkan hasil penelitian yang telah dilakukan untuk menganalisis pengaruh profitabilitas, sales growth, dan solvabilitas terhadap tax avoidance pada perusahan manufaktur sektor barang konsumen primer yang terdapat di BEI periode 2017-2019 dapat disimpulkan bahwa profitabilitas, sales growth berpengaruh negatif dan solvabilitas berpengaruh positif terhadap tax avoidance. This study aims to determine the effect of profitability, sales growth, and solvabilitas on tax avoidance in consumer non-cyclicals manufacturing companies on the Indonesia Stock Exchange. This research method is a quantitative method using secondary data. The population in this study is a non-cyclicals manufacturing company that has been listed on the Stock Exchange from 2017-2019, with the sample selected using the purposive sampling method, which is the sampling technique with certain considerations. Data analysis techniques used in this study use quantitative analysis with statistical calculation techniques . Data analysis techniques include descriptive statistics, classic assumption tests which include tests of normality, multicollinearity, autocorrelation, and heteroscedasticity which aim to check the accuracy of the model so that it is not biased and efficient, model tests, panel data regression analysis, and hypothesis testing. Analysis of the data obtained in this study will use a statistical data processing program known as Software Eviews Version 10. The results of this study indicate that based on the results of research conducted to analyze the effect of profitability, sales growth, and solvabilitas on tax avoidance in consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period it can be concluded that profitability, sales growth have a negative effect and solvabilitas has a positive effect on tax avoidance.

Item Type: Thesis (Tesis)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSaid Khaerul, Wasif0320126901said_khaerul_wasif@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Irene Fergytaningsih
Date Deposited: 31 Aug 2021 10:32
Last Modified: 31 Aug 2021 10:32
URI: http://repository.stei.ac.id/id/eprint/4523

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