PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2019

SALMA MUSTIKA AINNIYYA, . (2021) PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2019. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, pertumbuhan penjualan, dan ukuran perusahaan terhadap tax avoidance. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel 219 perusahaan. Effective Tax Rate digunakan sebagai proksi dari tax avoidance. Analisis data dilakukan dengan SPSS versi 26 untuk statistik deskriptif, uji asumsi klasik, regresi linear berganda, serta uji hipotesis. Hasil pengujian menunjukkan bahwa leverage berpengaruh terhadap tax avoidance, semakin tinggi leverage maka semakin rendah tax avoidance. Pertumbuhan penjualan berpengaruh terhadap tax avoidance, semakin tinggi pertumbuhan penjualan maka semakin rendah tax avoidance. Ukuran perusahaan tidak berpengaruh terhadap tax avoidance, besar kecilnya ukuran perusahaan tidak berdampak pada tax avoidance. Serta simultan, leverage, pertumbuhan penjualan, dan ukuran perusahaan berpengaruh terhadap tax avoidance. Nilai koefisien determinasi sebesar 0,072 menandakan bahwa ketiga variabel independen mempengaruhi tax avoidance sebesar 7,2% dan tergolong rendah, sedangkan sisanya dipengaruhi variabel lainnya. This study aims to determine the effect of leverage, sales growth, and firm size on tax avoidance. This study used quantitative approach with secondary data obtained from financial statements. The sampling technique was purposive sampling with a sample of 219 companies. Effective Tax Rate is used as a proxy for tax avoidance. Data analysis was performed using SPSS version 26 for descriptive statistics, classical assumption test, multiple linear regression, and hypothesis test. The test results show that leverage has an effect on tax avoidance, the higher the leverage, the lower the tax avoidance. Sales growth affects tax avoidance, the higher sales growth, the lower tax avoidance. Company size has no effect on tax avoidance, the size of the company does not have an impact on tax avoidance. And simultaneously, leverage, sales growth, and firm size affect tax avoidance. The value of the coefficient of determination of 0.072 indicates that the three independent variables affect tax avoidance by 7.2% and is classified as low, while the rest is affected by other variables.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Ati Sumiati, S.Pd, M.Si ; 2). Santi Susanti, S.Pd, M.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Pendidikan Ekonomi
Depositing User:	Users 10725 not found.
Date Deposited:	19 Aug 2021 01:15
Last Modified:	19 Aug 2021 01:15
URI:	http://repository.unj.ac.id/id/eprint/16828

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