Setyawita, Laras
(2021)
Pengaruh Profitabilitas, Leverage dan Sales Growth terhadap Tax Avoidance pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2017–2020 = The Effect of Profitabilitas, Leverage and Sales Growth on Tax Avoidance in Consumer Goods Industry Sub Sector Manufacturing Companies Listed On the Indonesia Stock Exchange 2017-2020.
Bachelor thesis, Universitas Pelita Harapan.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan sales growth terhadap tax avoidance. Populasi dari penelitian ini merupakan perusahaan manufaktur subsektor barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Sampel yang diambil dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel yang digunakan sebanyak 192 data yang berasal dari 48 perusahaan selama periode 4 tahun. Penelitian ini menggunakan metode analisis regresi linear berganda dan menggunakan SPSS versi 26, dimana hipotesis diuji menggunakan uji R Square, uji F dan Uji t pada tingkat signifikansi 5%. Selain itu terdapat uji asumsi klasik yang terdiri dari uji normalitas data, uji multilinearitas, uji heteroskedasitas dan uji autokorelasi. Hasil dari penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh positif terhadap tax avoidance, variabel leverage berpengaruh negatif terhadap tax avoidance, dan sales growth berpengaruh negatif terhadap tax avoidance pada perusahaan manufaktur subsektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 / The purpose of this research is to investigate the influence of profitabilitas, leverage and sales growth on tax avoidance by utilizing company size and company age as a variable control. Moreover, the consumer goods industry sub sector manufacturing listed on the Indonesia stock exchange between 2017 and 2020 comprise the population of this research. Purposive Sampling was used to get the sample for this investigation. Over a four-year period, from 48 companies were used there were 292 samples. Furthermore, this research utilizes multiple linear regression analysis using SPSS version 26, with the hypothesis evaluated using the R Square test, F test and t test at a level of significant of 5%. There is also a traditional assumption test, which includes the data normally assumption, multicollinearity test, heteroscedasticity test and autocorrelation test. In conclusion, according to the findings of the research, profitability has a positive on tax avoidance, leverage has no positive on tax avoidance, while sales growth has no positive on tax avoidance in consumer goods industry sub sector manufacturing listed on the Stock Exchange between 2017 and 2020
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