Lunardi, Aldi (2022) The effect of sales growth, profitability and firm age toward tax avoidance on consumer goods companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
This study aims to investigate the effect of Sales Growth, Profitability (ROA), and Firm Age towards Tax Avoidance (CETR). The population on this study is consumer goods companies listed at the Indonesia Stock Exchange for period of 2018-2020 which in total 73 companies. The sample for this study was collected using a purposive sampling, which resulted into 32 companies that fulfilled the criteria of this study. Therefore, the total research data collected from 2018 to 2020 is 96 samples. For the data analysis method, this study used several statistical tests, include descriptive statistics analysis, classical assumption test, double linear regression analysis, and hypothesis test. The result of this study shows that Sales Growth partially have significant effect toward Tax Avoidance (CETR). Profitability (ROA) partially does not have significant effect toward Tax Avoidance (CETR). Firm Age partially does not have significant effect toward Tax Avoidance (CETR). However, Sales Growth, Profitability (ROA), and Firm Age simultaneously have significant effect toward Tax Avoidance (CETR). / Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Penjualan, Profitabilitas (ROA), dan Umur Perusahaan terhadap Penghindaran Pajak (CETR). Populasi dalam penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2018-2020 yang berjumlah 73 perusahaan. Pengambilan sampel penelitian ini dilakukan secara purposive sampling, sehingga diperoleh 32 perusahaan yang memenuhi kriteria penelitian ini. Dengan demikian, total data penelitian yang terkumpul dari tahun 2018 sampai dengan tahun 2020 adalah 96 sampel. Untuk metode analisis data, penelitian ini menggunakan beberapa uji statistik, meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesa. Hasil penelitian ini menunjukkan bahwa Pertumbuhan Penjualan secara parsial berpengaruh signifikan terhadap Penghindaran Pajak (CETR). Profitabilitas (ROA) secara parsial tidak berpengaruh signifikan terhadap Penghindaran Pajak (CETR). Umur Perusahaan secara parsial tidak berpengaruh signifikan terhadap Penghindaran Pajak (CETR). Namun, Pertumbuhan Penjualan, Profitabilitas (ROA), dan Umur Perusahaan secara simultan berpengaruh signifikan terhadap Penghindaran Pajak (CETR).
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | sales growth; profitability; firm age; tax avoidance | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 27913 not found. | ||||||||
Date Deposited: | 19 Feb 2023 07:25 | ||||||||
Last Modified: | 19 Feb 2023 07:25 | ||||||||
URI: | http://repository.uph.edu/id/eprint/54512 |
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