Angelica, Mayshel (2022) Pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilakukan untuk memberikan bukti empiris bahwa profitabilitas, leverage, dan pertumbuhan penjualan berpengaruh terhadap penghindaran pajak. Pengujian yang dilakukan menggunakan populasi dari semua perusahaan yang terdaftar di dalam S&P Capital IQ pada periode 2018 - 2021 sebab data ditarik dari laman resmi S&P Capital IQ. Sampel pada penelitian ini berasal dari klasifikasi industri consumer discretionary dan consumer staples yang di mana merupakan industri barang konsumsi di dalam sektor manufaktur dengan memakai metode purposive sampling. Penelitian ini mempunyai jumlah observasi sebanyak 332 firm-years. Penelitian ini menggunakan metode kuantitatif dan analisis yang digunakan adalah analisis regresi linier berganda melalui software Stata versi 16. Penghindaran pajak diproksikan dengan Effective Tax Rates (ETR) yang memiliki interpretasi negatif terhadap penghindaran pajak. Penelitian ini mengemukakan bahwa profitabilitas dan pertumbuhan penjualan berpengaruh negatif terhadap penghindaran pajak atau positif terhadap ETR sedangkan leverage, intensitas aset tetap, pandemi covid-19, dan likuiditas berpengaruh positif terhadap penghindaran pajak atau negatif terhadap ETR. / This study was conducted to provide empirical evidence that profitability, leverage, and sales growth affect tax avoidance. The test is carried out using a population of all companies listed on S&P Capital IQ in the period 2018 - 2021 because the data is pulled from the S&P Capital IQ official website. The sample in this study comes from the classification of the consumer discretionary and consumer staples industry which is a consumer goods industry in the manufacturing sector by using the purposive sampling method. This study has a total of 332 firm-years of observations. This study uses quantitative methods and the analysis used is multiple linear regression analysis through software Stata in 16th version. Tax avoidance is proxied by Effective Tax Rates (ETR) which has a negative interpretation of tax avoidance. This study suggests that profitability and sales growth have a negative effect on tax avoidance or positive on ETR, while leverage, intensity of fixed assets, the covid-19 pandemic, and liquidity have a positive effect on tax avoidance or negative on ETR.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Profitabilitas; Leverage; Pertumbuhan Penjualan; 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: | Mayshel Angelica | ||||||||
Date Deposited: | 23 Dec 2022 12:38 | ||||||||
Last Modified: | 23 Dec 2022 12:38 | ||||||||
URI: | http://repository.uph.edu/id/eprint/51981 |
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