PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris : Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015- 2017)

LARAS, DINIANGGY (2019) PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris : Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015- 2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penghindaran pajak merupakan usaha wajib pajak atau badan usaha dalam melakukan penghematan pajak yang ada dengan memanfaatkan ketentuan perpajakan yang dilakukan secara legal untuk meminimalkan kewajiban pajak yang dimiliki oleh wajib pajak atau badan usaha. Penelitian ini dilakukan untuk mengetahui pengaruh profitabilitas, leverage dan pertumbuhan penjualan terhadap penghindaran pajak. Sampel ditentukan berdasarkan metode purposive sampling terhadap perusahaan manufaktur sektor industri barang konsumsi yang listing di Bursa Efek Indonesia periode 2015-2017 dan ditemukan 25 sampel perusahaan sehingga total observasi dalam penelitian ini sebanyak 75 observasi. Data yang digunakan dalam penelitian ini merupakan data sekunder, berupa laporan keuangan dan laporan tahunan yang diunduh melalui situs resmi IDX: www.idx.co.id. Data di analisis menggunakan analisis regresi data panel yang diolah menggunakan software Eviews versi 9.0. Pengujian hipotesis dengan menggunakan uji statistik t untuk mengetahui pengaruh antar variabel yang diteliti. Hasil penelitian yang diperoleh adalah variabel profitabilitas dan variabel leverage berpengaruh positif terhadap penghindaran pajak. Sedangkan variabel pertumbuhan penjualan tidak memiliki pengaruh terhadap penghindaran pajak. Kata Kunci : Penghindaran Pajak, Profitabilitas, Leverage, Pertumbuhan Penjualan Tax avoidance is a business of taxpayers or business entities in making existing tax savings by utilizing tax provisions that are carried out legally to minimize tax obligations held by taxpayers or business entities. This research was conducted to determine the effect of profitability, leverage and sales growth on tax avoidance. The sample was determined based on the purposive sampling method on the consumer goods industry manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2015-2017 and found 25 sample companies so that the total observations in this study were 75 observations. The data used in this study is secondary data, in the form of financial reports and annual reports that are downloaded through the official IDX website: www.idx.co.id. The data analyzed uses panel data regression analysis which is processed using Eviews version 10.0 software. Testing the hypothesis by using statistical tests t to determine the effect between the variabels studied. The research results obtained are profitability variables and leverage variables which has a positive effect on tax avoidance. While sales growth variables have no effect on tax avoidance. Key Words : Tax Avoidance, Profitability, Leverage, Sales Growth.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorANDYARINI, KUS TRINIDN0308067201kus_tri_andyarini@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 15 Sep 2021 06:31
Last Modified: 28 Jul 2022 03:52
URI: http://repository.stei.ac.id/id/eprint/5126

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