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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 14/01/2020 14:53:51 • 1033 Views
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCECreated by :
NOVI YUNIAR SARI ( 201412077 )
Subject: | PAJAK PENGELUARAN PERENCANAAN | Alt. Subject : | TAX SPENDING PLANNING | Keyword: | PROFITABILITAS LEVERAGE PERTUMBUHAN PENJUALAN |
Description:
Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013 � 2017). Teknik yang digunakan dalam pengambilan sampel adalah purpose sampling. Jumlah sampel yang digunakan adalah 14 perusahaan dengan periode penelitian 2013 � 2017. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuanangan perusahaan. Metode analisi yang digunakan dalam penelitian adalah statistik deskriptif, uji asumsi klasik, uji hipotesis dan analisis regresi linier berganda. Hasil dari penelitian ini menunjukan bahwa secara simultan, profitabilitas, leverage dan pertumbuhan penjualan berpengaruh signifikan terhadap tax avoidance. Secara parsial profitabilitas berpengaruh signifikan terhadap tax avoidance sedangkan leverage dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap tax avoidance.
Contributor | : |
- Dra.Retno Suliati Suleiman,Akt.,MM
| Date Create | : | 14/01/2020 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-201412077 | Collection ID | : | 201412077 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @Perpustakaan Universitas Esa Unggul 2020
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-profitabilitas-leverage-dan-pertumbuhan-penjualan-terhadap-tax-avoidance-14141.html
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