NURSAADAH, NURSAADAH (2022) PENGARUH PROFITABILITAS, STRUKTUR MODAL, SALES GROWTH DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Cover + Abstrak)
Cover + Abstrak.pdf Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB 1)
BAB 1.pdf Available under License Creative Commons Attribution Non-commercial. Download (826kB) |
|
Text (BAB 2)
BAB 2.pdf Available under License Creative Commons Attribution Non-commercial. Download (306kB) |
|
Text (BAB 3)
BAB 3.pdf Available under License Creative Commons Attribution Non-commercial. Download (231kB) |
|
Text (BAB 4)
BAB 4.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (273kB) | Request a copy |
|
Text (BAB 5)
BAB 5.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (137kB) | Request a copy |
|
Text (Daftar Referensi)
DAFTAR REFERENSI.pdf Available under License Creative Commons Attribution Non-commercial. Download (137kB) |
|
Text (Lampiran)
LAMPIRAN.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (201kB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, struktur modal, sales growth dan kepemilikan manajerial terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Jenis penelitian yang digunakan adalah deskriptif pendekatan kuantitatif yang dianalisis dengan menggunakan regresi linier data panel dengan menggunakan program perangkat lunak Eviews 10. Populasi dari penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai tahun 2020. Sampel ditentukan berdasarkan metode purposive sampling dengan sampel sebanyak 13 perusahaan sehingga total observasi dalam penelitian ini sebanyak 65 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX. Pengujian hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa (1) return on assets berpengaruh negatif signifikan terhadap tax avoidance, (2) debt to equity ratio berpengaruh positif signifikan terhadap tax avoidance, (3) sales growth berpengaruh negatif signifikan terhadap tax avoidance, (4) kepemilikan manajerial berpengaruh positif signifikan terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. This study aims to determine the effect of profitability, capital structure, sales growth and managerial ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2016-2020. The research is a descriptive quantitative approach, which is analyzed using linier regression panel data with software Eviews 10. The population of this study is mining companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample was determined based on the purposive sampling methode, with a sample 13 companies the total observations in this study were 65 observations. The data collection technique use the documentation method through the official IDX. Hypothesis testing using the t test. The result of this study are (1) return on assets has a significant negative effect on tax avoidance, (2) debt to equity ratio has a significant positive effect on tax avoidance, (3) sales growth has a significant negative effect on tax avoidance (4) managerial ownership has a significant positive effect on tax avoidance in mining companies Listed on the Indonesia Stock Exchange in 2016-2020.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Profitabilitas, Struktur Modal, Sales Growth, Kepemilikan Manajerial, Tax Avoidance. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Nursaadah | ||||||||
| Date Deposited: | 07 Apr 2022 04:22 | ||||||||
| Last Modified: | 07 Apr 2022 04:22 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7411 |
Actions (login required)
 |
View Item |
