Nabila, Izzah (2022) Pengaruh profitabilitas, sales growth, dan kompensasi rugi fiskal terhadap penghindaran pajak pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015–2021. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Studi ini menguji atas profitabilitas, sales growth, dan kompensasi rugi fiskal terhadap penghindaran pajak. Sampel yang digunakan adalah sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2021. Dengan menggunakan metode analisis statistik deksriptif, analisis korelasi, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Studi ini menemukan bahwa profitabilitas tidak berpengaruh terhadap penghindaran pajak. Studi ini juga menemukan bahwa sales growth berpengaruh positif terhadap penghindaran pajak, namun pada kompensasi rugi fiskal berbanding terbalik dengan sales growth bahwa memiliki pengaruh negatif terhadap penghindaran pajak. / This study examines profitability, sales growth, and compensation for tax losses on tax avoidance. The sample used is the health sector listed on the Indonesia Stock Exchange (IDX) in 2015-2021. By using descriptive statistical analysis methods, correlation analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing.This study finds that profitability has no effect on tax avoidance. This study also finds that sales growth has a positive effect on tax avoidance, but on fiscal loss compensation it is inversely proportional to sales growth that has a negative effect on tax avoidance.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | profitabilitas; sales growth; kompensasi rugi fiskal; penghindaran pajak. | ||||||||
| 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: | IZZAH NABILA | ||||||||
| Date Deposited: | 18 Jul 2022 07:02 | ||||||||
| Last Modified: | 18 Jul 2022 07:02 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/48748 |
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