The influence of profitability, sales growth, company's age and institutional ownership toward tax avoidance on agriculture companies listed in Indonesia Stock Exchange

Lunardi, Andi (2021) The influence of profitability, sales growth, company's age and institutional ownership toward tax avoidance on agriculture companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study aims to examine the influence of Profitability (ROA), Sales Growth, Company’s Age, and Institutional Ownership toward Tax Avoidance (CETR). The population of this study is agriculture company listed in Indonesia Stock Exchange for period of 2015 - 2019 which in total is 26 companies. The sample of this study is collected through purposive sampling technique and resulted into 8 companies that followed the criteria of this study. There are several statistical tests conducted as the data analysis method in this study, include descriptive statistics analysis, classical assumption test, double linear regression analysis, and hypothesis test. The result of this study indicates that Profitability (ROA) partially has significant impact towards Tax Avoidance (CETR). Sales Growth partially does not have significant impact on Tax Avoidance (CETR). Company’s Age partially does not have significant impact on Tax Avoidance (CETR). Institutional Ownership partially does not have significant impact on Tax Avoidance (CETR). However, Profitability (ROA), Sales Growth, Company’s Age, and Institutional Ownership simultaneously have significant impact on Tax Avoidance (CETR)./Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (ROA), pertumbuhan penjualan, umur perusahaan, dan kepemilikan institusional terhadap penghindaran pajak (CETR). Populasi dalam penelitian ini adalah perusahaan agrikultur yang terdaftar pada Bursa Efek Indonesia untuk periode 2015 -2019 yang dihitung berjumlah 26 perusahaan. Sampel penelitian diperoleh dengan teknik purposive sampling dan menghasilkan 8 perusahaan yang memenuhi kriteria sebagai sampel dalam penelitian ini. Ada beberapa uji statistik yang dilakukan sebagai metode analisis data yang digunakan dalam penelitian ini, termasuk deskriptif statistik, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesa. Hasil penelitian ini menunjukkan bahwa profitabilitas (ROA) secara parsial memiliki dampak signifikan terhadap penghindaran pajak (CETR). Pertumbuhan penjualan secara parsial tidak memiliki dampak yang signifikan terhadap penghindaran pajak (CETR). Umur perusahaan secara parsial tidak memiliki dampak signifikan terhadap penghindaran pajak (CETR). Kepemilikan institusional secara parsial tidak memiliki dampak yang signifikan terhadap penghindaran pajak (CETR). Profitabilitas (ROA), pertumbuhan penjualan, umur perusahaan, dan kepemilikan institusional secara simultan memiliki pengaruh signifikan terhadap penghindaran pajak (CETR).

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Lunardi, AndiNIM03012170076andilunardi16@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorGoh, Thomas SumarsanNIDN0122077201gohtho@gmail.com
Uncontrolled Keywords: profitability; sales growth; company age; institutional ownership; tax avoidance
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 18907 not found.
Date Deposited: 18 Aug 2021 08:00
Last Modified: 12 Jan 2022 10:08
URI: http://repository.uph.edu/id/eprint/41790

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