Pengaruh Profitabilitas, Likuiditas, Inventory Intensity,dan Sales Growth Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur Periode 2018-2020

Zahra, Amira (2022) Pengaruh Profitabilitas, Likuiditas, Inventory Intensity,dan Sales Growth Terhadap Penghindaran Pajak Pada Perusahaan Sektor Manufaktur Periode 2018-2020. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (359kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (394kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (868kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (668kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (706kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (485kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (4MB)

Abstract

Penelitian ini dilakukan untuk menganalisis, mengamati dan menguji profitabilitas, likuiditas, inventory intensity, dan sales growth terhadap Tax avoidance pada perusahaan sector manufaktur yang terdaftar pada BEI pada tahun 2018-2020. Jumlah sampel yang digunakan pada penelitian ini yaitu 93 sampel selama 3 tahun yang diambil dari S&P Capital IQ. Berdasarkan pemilihan sampel menggunakan metode purposive sampling maka terdapat 93 sampel yang memenuhi kriteria. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan program statistic SPSS. Hasil penelitian menemukan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, likuiditas berpengaruh positif terhadap penghindaran pajak, inventory intensity berpengaruh negatif terhadap penghindaran pajak, sales growth berpengaruh negatif terhadap penghindaran pajak. / This study was conducted to analyze, observe and test profitability, liquidity, inventory intensity, and sales growth on Tax avoidance in manufacturing sector companies listed on the BEI in 2018-2020. The number of samples used in this study were 93 samples for 3 years taken from S&P Capital IQ. Based on the selection of samples using the purposive sampling method, there were 93 samples that met the criteria. The analytical method used in this research is multiple linear regression analysis with the help of SPSS statistical program. The results of the study found that profitability has a positive effect on tax avoidance, liquidity has a positive effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, and sales growth has a negative effect on tax avoidance.

Actions (login required)

View Item