Analisis pengaruh profitabilitas, leverage, ukuran Perusahaan, dan sales growth terhadap tax avoidance (pada perusahaan subsektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2019)

Hasni, Vivi Alida (2021) Analisis pengaruh profitabilitas, leverage, ukuran Perusahaan, dan sales growth terhadap tax avoidance (pada perusahaan subsektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2019). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan peneltian ini adalah untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance pada perusahaan manufaktur subsektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Data yang digunakan adalah data sekunder dan terdiri dari 86 sampel dengan metode pemilihan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan referensi jurnal dengan jangka waktu 2013 hingga 2020 Pengujian dilakukan dengan menggunakan analisis regresi linear berganda. Data dianalisis menggunakan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas, leverage dan sales growth tidak berpengaruh terhadap tax avoidance, sedangkan variabel ukuran perusahaan berpengaruh terhadap tax avoidance. / The aims of this study are to analyze the effect of profitability, leverage, company size and sales growth on tax avoidance in consumer goods industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The data used in this study is secondary data and consisted of 86 samples with the sample gathered using purposive sampling method. The study uses journal references with period of 2013 to 2020. The tests were carried out using data regression analysis. The data used SPSS version 25. The results of this study indicate that the profitability, leverage and sales growth has insignificant effect on tax avoidance, while the size have significant effect on tax avoidance.

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