THE EFFECT OF FIRM SIZE, LEVERAGE, SALES GROWTH AND PROPORTION OF INDEPENDENT COMMISSIONERS ON TAX AVOIDANCE (Empirical Study of Property and Real Estate Companies that Go Public on the Indonesia Stock Exchange Period 2016-2018)

Chrisanti, Marcella (2019) THE EFFECT OF FIRM SIZE, LEVERAGE, SALES GROWTH AND PROPORTION OF INDEPENDENT COMMISSIONERS ON TAX AVOIDANCE (Empirical Study of Property and Real Estate Companies that Go Public on the Indonesia Stock Exchange Period 2016-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Firm Size, Leverage, Sales Growth dan Proporsi Komisaris Independen terhadap Tax Avoidance pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia, secara parsial dan simultan. Penelitian ini termasuk dalam kategori penelitian asosisatif kausal dengan metode korelasional. Populasi dalam penelitian ini adalah perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2018 sebanyak 48 perusahaan, sedangkan sampel dalam penelitian ini sebanyak 39 perusahaan yang ditentukan dengan teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, pemilihan model, analisis regresi linier berganda, koefisien determinasi (r²) dan uji hipotesis dengan menggunakan program Eviews 8.0. Hasil penelitian menunjukkan 1) Firm size berpengaruh positif dan signifikan terhadap Tax Avoidance pada Perusahaan Property dan Real Estate yang Go Public di BEI Periode 2016-2018, 2) Leverage tidak berpengaruh signifikan terhadap Tax Avoidance pada Perusahaan Property dan Real Estate yang Go Public di BEI Periode 2016-2018, 3) Sales growth berpengaruh positif dan signifikan terhadap Tax Avoidance pada Perusahaan Property dan Real Estate yang Go Public di BEI Periode 2016-2018, 4) Proporsi komisaris independen berpengaruh negatif dan signifikan terhadap Tax Avoidance pada Perusahaan Property dan Real Estate yang Go Public di BEI Periode 2016-2018, dan 5) Firm size, leverage, sales growth dan proporsi komisaris independen secara simultan berpengaruh terhadap Tax Avoidance pada Perusahaan Property dan Real Estate yang Go Public di BEI Periode 2016-2018. Kata kunci : Firm Size, Leverage, Sales Growth, Proporsi Komisaris Independen, Tax Avoidance ABSTRACT This study aims to determine the effect of Firm Size, Leverage, Sales Growth and the Proportion of Independent Commissioners on Tax Avoidance in Property & Real Estate Companies Listed on the Indonesia Stock Exchange, partially and simultaneously. This research belongs to the category of causal associative research using the correlational method. The population in this study were property & real estate companies listed on the Indonesia Stock Exchange in 2016-2018 as many as 48 companies, while the sample in this study were 39 companies that were determined by purposive sampling technique. Analysis of the data used in this study were descriptive statistics, classic assumption tests, model selection, multiple linear regression analysis, coefficient of determination (r²) and hypothesis testing using the Eviews 8.0 program. The results showed 1) Firm size has a positive and significant effect on Tax Avoidance in Property and Real Estate Companies that went Public on the Indonesia Stock Exchange Period 2016-2018, 2) Leverage has no significant effect on Tax Avoidance in Property and Real Estate Companies that went Public on the IDX Period 2016-2018, 3) Sales growth has a positive and significant effect on Tax Avoidance in Property and Real Estate Companies that Go Public on the IDX Period 2016-2018, 4) The proportion of independent directors has a negative and significant effect on Tax Avoidance in Property and Real Estate Companies who went public on the Indonesia Stock Exchange Period 2016-2018, and 5) Firm size, leverage, sales growth and the proportion of independent directors simultaneously affected the Tax Avoidance on Property and Real Estate Companies that went public on the Indonesia Stock Exchange Period 2016-2018. Keywords : Firm Size, Leverage, Sales Growth, proportion of independent Commissioners, Tax Avoidance

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorHusen, SharifuddinUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 13 Oct 2021 04:21
Last Modified: 13 Oct 2021 04:21
URI: http://repository.stei.ac.id/id/eprint/5520

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