Syafitri, Yulia (2021) PENGARUH UKURAN PERUSAHAAN,LEVERAGE, KARAKTER EKSEKUTIF, DAN SALES GROWTH TERHADAP TAX AVOIDANCE DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Leverage, Karakter Eksekutif, dan Sales Growth terhadap Tax Avoidance. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi penelitian dengan model kausalitas dengan menggunakan data yang bersifat kuantitatif yang diambil dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 sampai 2019. Teknik pengumpulan data dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 37 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 148 observasi. Hasil penelitian ini membuktikan bahwa: 1) Ukuran perusahaan berpengaruh positif terhadap Tax Avoidance; 2) Leverage berpengaruh positif terhadap Tax Avoidance; 3) Karakter Eksekutif berpengaruh positif terhadap Tax Avoidance; 4) Sales Growth tidak berpengaruh terhadap Tax Avoidance; 5) Ukuran Perusahaan, Leverage, Karakter Eksekutif dan Sales Growth berpengaruh secara simultan terhadap Tax Avoidance. Kata Kunci : Ukuran Perusahaan, Leverage, Karakter Eksekutif, Sales Growth, dan Tax Avoidance ABSTRAK The study is aims to determine the effect of Firm Size, Leverage, Character Executive and Sales Growth to Tax Avoidance. The research strategy used in this study is a research strategy with a causality model using quantitative data taken from the financial statements of manufacturing companies listed on Indonesia Stock Exchange from 2016 to 2019. The data collection technique in this study used purposive sampling method. Sample was determined by purposive sampling method, and get 37 manufacturing companies. So, total observation in this research are 148 observation. The results of the study prove that: 1) Firm Size has a possitive effect on Tax Avoidance; 2) Leverage has a positive effect on Tax Avoidance; 3) Executive Character has a positive effect on Tax Avoidance; 4) Sales Growth has no effect on Tax Avoidance; 5) Firm Size, Leverage, Executive Character, and Sales Growth have a simultaneous effect on Tax Avoidance. Keywords : Firm Size, Leverage, Executive Character , Sales Growth, and Tax Avoidance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Yulia Syafitri | ||||||||
| Date Deposited: | 29 Nov 2021 02:35 | ||||||||
| Last Modified: | 29 Nov 2021 02:35 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6008 |
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