Faonita, Ericha Atrilia (2023) Pengaruh pertumbuhan penjualan dan capital intensity terhadap tax avoidance. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dilakukan penelitian adalah untuk menguji pengaruh dari Pertumbuhan Penjualan dan Intensitas modal terhadap Tax Avoidance. Sampel yang digunakan dalam penelitian ini sejumlah 79 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang memiliki rentang waktu 5 tahun dari 2017-2021. Teknik dalam pengambilan sampel ini memiliki purpose sampling. Dalam penelitian ini menggunakan regresi linear berganda yang diolah menggunakan Software STATA Version 17. Variabel Independen yang digunakan Pertumbuhan Penjualan dan Capital Intensity. Sementara untuk variabel dependen nya Tax Avoidance. Hasil dari penelitian ini adalah (1) Pertumbuhan Penjualan memengaruhi Tax Avoidance secara negatif dan tidak signifikan, (2) Intensitas Modal memengaruhi Tax Avoidance secara Negatif dan tidak signifikan. / The purpose of the study was to examine the effect of Sales Growth and Capital Intensity on Tax Avoidance. The sample used in this study amounted to 79 manufacturing companies listed on the Indonesia Stock Exchange (IDX) which has a span of 5 years from 2017-2021. This sampling technique has a purpose sampling. This study uses multiple linear regression which is processed using STATA Version 17 software. Independent variables used Sales Growth and Capital Intensity. Meanwhile, the dependent variable is Tax Avoidance. The results of this study are (1) Sales Growth affects Tax Avoidance negatively and insignificantly, (2) Capital Intensity affects Tax Avoidance negatively and insignificantly.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | Tax Avoidance ; Pertumbuhan Penjualan ; Intensitas Modal ; Sales Growth ; Capital 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: | ERICHA ATRILIA FAONITA | ||||||||
| Date Deposited: | 28 Jun 2023 08:13 | ||||||||
| Last Modified: | 28 Jun 2023 08:13 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/56258 |
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