Pengaruh Thin Capitalization, Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia

Ayatudin, Fadil (2022) Pengaruh Thin Capitalization, Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (239kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (428kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (524kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (510kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (630kB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (650kB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (659kB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (500kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (506kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (884kB)

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh thin capitalization, profitabilitas, ukuran perusahaan, dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2016 sampai dengan tahun 2020. Penelitian ini menggunakan 270 sampel dengan metode purposive sampling. Metode analisis penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa thin capitalization berpengaruh negatif terhadap penghindaran pajak. Pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak. Sedangkan profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak./This study aims to obtain empirical evidence regarding the effect of thin capitalization, profitability, firm size, and sales growth on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange with the research period from 2016 to 2020. This study used 270 samples using the purposive sampling method. The analytical method of this research is multiple linear regression analysis. The results of this study indicate that thin capitalization has a negative effect on tax avoidance and sales growth has a positive effect on tax avoidance. While profitability and firm size have no effect on tax avoidance.

Actions (login required)

View Item