Sihombing, Yemima Ruth Purnama (2021) Pengaruh Manajemen Laba, Leverage, Profitabilitas, dan Sales Growth terhadap Penghindaran Pajak pada Perusahaan Sektor Konsumsi yang Terdaftar di BEI Tahun 2016–2019 = The Effect of Earnings Management, Leverage, Profitability, and Sales Growth towards Tax Avoidance on Manufacturing Company Listed In the Indonesia Stock Exchange for the Period 2016-2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilaksanakan dengan tujuan menganalisis, mengamati, serta menguji pengaruh manajemen laba, leverage, profitabilitas, dan sales growth terhadap penghindaran pajak pada perusahaan sektor manufaktur yang terdaftar di BEI tahun 2016 – 2019. Data yang dipakai dalam pelaksanaan penelitian ini adalah sebanyak 188 data kurun waktu 4 tahun yang bersumber dari Bursa Efek Indonesia. Sesuai dengan kriteria yang ditetapkan, terdapat 62 perusahaan yang sesuai dengan kriteria. Metode analisis tang dipakai pada penelitian ini yaitu analisis regresi linier berganda, dan diproses oleh aplikasi SPSS versi 17.0. Hasil pengujian ini menyatakan profitabilitas secara parsial berpengaruh positif signifikan terhadap penghindaran pajak. Sales Growth berpengaruh negatif signifikan terhadap penghindaran pajak. Namun, leverage dan manajemen laba tidak berpengaruh signifikan terhadadap penghindaran pajak / This research was conduted to analyzing, observing, and testing the effect of earnings management, leverage, profitability, and sales growth towards tax avoidance on manufacturing company listed in the Indonesia Stock Exchange for the period 2016 – 2019. The number of data used in this research are 188 data during 4 years. In accordance with the established criteria, there are 62 companies included. The analytical method used in this study is multiple linear regression, and analysis on the SPSS version 17 application. The results of this test state that profitability partially has a significant positive effect towards tax avoidance. Sales growth partially has a significant negative effect towards tax avoidance. However, leverage, sales growth and earnings management are not significant towards tax avoidance.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Earnings management; Leverage; Profitability; Sales growth; Tax avoidance | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 8486 not found. | ||||||||
Date Deposited: | 25 Feb 2022 02:27 | ||||||||
Last Modified: | 22 Mar 2022 08:04 | ||||||||
URI: | http://repository.uph.edu/id/eprint/46764 |
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