Rahmayani, Melisa (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Penelitian ini menggunakan penelitian data sekunder dan metode analisis data yang digunakan adalah analisis regresi data panel dengan Eviews 10. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 86 perusahaan sektor manufaktur dengan jumlah sampel sebanyak 172. Metode pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id dan website masing-masing perusahaan. Berdasarkan Hasil dalam pengujian hipotesis maka menyimpulkan bahwa : (1) Profitabilitas berpengaruh terhadap penghindaran pajak (2) Leverage berpengaruh terhadap penghindaran pajak (3) Pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak This study aims to determine the effect of profitalibity, leverage, and sales growth on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data research and the data analysis method used is panel data regression analysis with Eviews 10. The population of this study is a manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The sample was determined based on the purposive sampling method, so that a sample of 86 manufacturing sector companies was obtained with a total sample of 172. The data collection method used documentation through the official IDX website www.idx.co.id and the website of each company. Based on the results of hypothesis testing, it can be concluded that: (1) Profitability has an effect on Tax Avoidance (2) Leverage has an effect on Tax Avoidance (3) Sales growth has no effect on Tax Avoidance.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Penghindaran Pajak, Profitabilitas, Leverage, Pertumbuhan Penjualan | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | MELISA RAHMAYANI | ||||||||
| Date Deposited: | 23 Dec 2022 02:30 | ||||||||
| Last Modified: | 23 Dec 2022 02:30 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9124 |
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