PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK

RENA LUTFIANI, . (2021) PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Jumlah pengamatan sebanyak 248 sampel penelitian yang diperoleh dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi robust. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia, Bursa Efek Kuala Lumpur, Bursa Efek Thailand, Bursa Efek Filipina dan website perusahaan. Hasil analisis untuk negara Indonesia dan Malaysia menunjukan bahwa leverage berpengaruh positif dan signifikan terhadap praktik penghindaran pajak, ukuran perusahaan, dan kualitas audit berpengaruh negatf dan signifikan terhadap praktik penghindaran pajak. Sedangkan profitabilitas dan pertumbuhan penjualan tidak berpengaruh terhadap praktik penghindaran pajak. Lalu hasil analisis untuk negara Thailand menunjukan bahwa profitabilitas, leverage, pertumbuhan penjualan, ukuran perusahaan, dan kualitas audit tidak mempunyai pengaruh terhadap praktik penghindaran pajak. Terakhir hasil analisis untuk negara Filipina menunjukan bahwa profitabilitas dan leverage berpengaruh positif dan signifikan terhadap praktik penghindaran pajak. Sedangkan pertumbuhan penjualan, ukuran perusahaan, dan kualitas audit tidak mempunyai pengaruh terhadap praktik penghindaran pajak. The number of observations was 248 research samples obtained by purposive sampling method. The analytical technique used in this research is robust regression analysis. The type of data used is secondary data obtained from the website of the Indonesia Stock Exchange, Kuala Lumpur Stock Exchange, Thailand Stock Exchange, Philippine Stock Exchange and company websites. The results of the analysis for Indonesia and Malaysia show that leverage has a positive and significant effect on tax avoidance practices, firm size, and audit quality have a negative and significant effect on tax avoidance practices. Meanwhile, profitability and sales growth have no effect on tax avoidance practices. Then the results of the analysis for Thailand show that profitability, leverage, sales growth, company size, and audit quality have no effect on tax avoidance practices. The results of the analysis for the Philippines show that profitability and leverage have a positive and significant effect on tax avoidance practices. Meanwhile, sales growth, firm size, and audit quality have no effect on tax avoidance practices.

Item Type: Thesis (Sarjana)
Additional Information: 1. Dr. Gatot Nazir Ahmad, M.Si ; 2. Destria Kurnianti, SE, M.Sc
Subjects: Manajemen > Manajemen , Business
Divisions: FE > S1 Manajemen
Depositing User: Users 10787 not found.
Date Deposited: 28 Aug 2021 09:46
Last Modified: 28 Aug 2021 09:46
URI: http://repository.unj.ac.id/id/eprint/17899

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