Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Pada Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia

Kuswoyo, Nurrohmat Agung (2021) Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Pada Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. Data yang digunakan dalam pentlitian ini diperoleh dari laporan keuangan perusahaan infrastuktur yang terdaftar pada Bursa Efek Indonesia periode 2017-2019. Penentuan sampel ditetapkan dengan menerapkan metode purposive sampling sehingga diperoleh 36 sampel perusahan infrastruktur berdasarkan kriteria tertentu. Penelitian ini menggunakan model analisis regresi berganda untuk menguji pengaruh masing-masing variabel bebas terhadap tax avoidance. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh negatif terhadap tax avoidance. Sementara itu, leverage dan pertumbuhan penjualan tidak memiliki pengaruh terhadap tax avoidance.

English Abstract

This research aims to examine and analyze the effect of profitability, leverage, and sales growth on tax avoidance. The data used in this study were obtained from financial statements of the infrastucture companies that listed on the Indonesia Stock Exchange in the period of 2017-2019. Determination of the sample was made by applying purposive sampling method thus obtain a sample of 36 infrastucture companies based on certain criteria. The analysis model are used in this research is multiple linier regression analysis to test the effect of each independent variable in influencing tax avoidance. The results of this research shows that profitability has a negative effect on tax avoidance. Meanwhile, leverage and sales growth does not influence the tax avoidance

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020247
Uncontrolled Keywords: profitabilitas, leverage, pertumbuhan penjualan, tax avoidance, profitability, leverage, sales growth, tax avoidance
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 19 Jan 2022 07:53
Last Modified: 24 Feb 2022 07:00
URI: http://repository.ub.ac.id/id/eprint/188520
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165020301111003 - Nurrohmat Agung Kuswoyo.pdf
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