Analisis pengaruh profitabilitas, leverage, dan sales growth terhadap tax avoidance

Andi Unru, Widja Malaika (2022) Analisis pengaruh profitabilitas, leverage, dan sales growth terhadap tax avoidance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan Penelitian ini adalah untuk melakukan analisa mengenai pengaruh dari profitabilitas, leverage, dan sales growth terhadap tax avoidance pada perusahaan manufaktur sub sektor food and kindred products yang terdaftar di Bursa Efek Indonesia periode Tahun 2015–2021. Variabel yang diuji dalam penelitian ini adalah Profitabilitas, Leverage, dan Sales Growth. Penelitian ini menggunakan Data Sekunder dengan 217 data yang berasal dari 54 perusahaan yang bergerak sebagai perusahaan manukatur sub sektor food and kindered products yang terdaftar di S&P Capital IQ dan Bursa Efek Indonesia. Kemudian, dari hasil pengujian menggunakan SPSS 25, menunjukan bahwa Profitabilitas berpengaruh positif terhadap Tax Avoidance, Leverage tidak memiliki pengaruh terhadap Tax Avoidance, dan Sales Growth tidak memiliki pengaruh Tax Avoidance. / The purpose of this research is to analyze the influence of profitability, leverage, and sales growth on tax avoidance in manufacturing companies in the food and kindred products sub-sector which are listed on the Indonesia Stock Exchange for the 2015–2021 period. The variables tested in this study are Profitability, Leverage, and Sales Growth. This study uses secondary data with 217 data originating from 54 companies engaged in manufacturing companies in the food and kinder products sub-sector which are listed on S&P Capital IQ and the Indonesia Stock Exchange. Therefore, the test results is using SPSS 25, and it shows that Profitability has a positive effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, and Sales Growth has no effect on Tax Avoidance.

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