Soraya, Rahma (2022) Analisis Pengaruh Pertumbuhan Penjualan, ROA, DAR, dan Inventory Intensity terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2016–2020. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan Penelitian ini adalah untuk menganalisis pengaruh pertumbuhan penjualan, ROA, DAR dan Inventory Intensity terhadap penghindaran pajak pada perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di BEI tahun 2016-2020. Data yang dipakai penelitian ini adalah data sekunder dan terdiri dari 121 sampel perusahaan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan referensi jurnal dengan jangka waktu 2016-2019 Pengujian dilakukan dengan menggunakan analisis regresi linear berganda. Data analisis menggunakan software SPSS 26 version. Hasil penelitian ini menunjukan bahwa variabel pertumbuhan penjualan berpengaruh negatif dan signifikan terhadap penghindaran pajak, ROA berpengaruh negatif tetapi tidak signifikan terhadap penghindaran pajak atau dalam artian ROA tidak berpengaruh terhadap penghindaran pajak, DAR berpengaruh positif tetapi tidak signifikan terhadap penghindaran pajak atau dalam artian DAR tidak berpengaruh terhadap penghindaran pajak, sedangakan Inventory Intensity berpengaruh positif dan signifikan terhadap penghindaran pajak. / The aims of this research is to analyze the influence of sales growth, ROA, DAR and Inventory Intensity on tax avoidance in consumer goods industry manufacturing companies listed on the IDX in 2016-2020. The data used in this study is secondary data and consists of 121 samples of companies using purposive sampling methods. The study used journal references with the 2016-2019 period Testing was conducted using multiple linear regression analysis. Data analysis using SPSS 26 version software. The results of this study showed that the variable sales growth has a negative and significant effect on tax avoidance, ROA has a negative but insignificant effect on tax avoidance or in the sense that ROA has no effect on tax avoidance, DAR has a positive but insignificant effect on tax avoidance or in the sense of DAR It has no effect on tax avoidance, while Inventory Intensity has a positive and significant effect on tax avoidance.
Item Type: | Thesis (Bachelor) | ||||||||||||||||
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Uncontrolled Keywords: | penghindaran pajak; pertumbuhan penjualan; ROA; DAR; Inventory intensity | ||||||||||||||||
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: | RAHMA SORAYA | ||||||||||||||||
Date Deposited: | 15 Aug 2022 03:44 | ||||||||||||||||
Last Modified: | 15 Aug 2022 03:44 | ||||||||||||||||
URI: | http://repository.uph.edu/id/eprint/49540 |
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