PENGARUH PROFITABILITAS, FIRM VALUE, FIRM SIZE DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdafar di BEI)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Fenny, Andriani
Subject
Akuntansi Manajemen
Datestamp
2021-10-29 11:35:07
Abstract :
Penelitian ini dilakukan untuk menguji apakah Pengaruh Profitabilitas, Firm Value, Firm Size dan Sales Growth Terhadap Tax Avoidance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis data panel dengan software Eviews 9. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 sampai dengan tahun 2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 20 perusahaan manufaktur sektor industri barang konsumsi sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs remi IDX: https://www.idx.co.id/ Hasil penelitian ini membuktikan bahwa (1) Profitabilitas berpengaruh terhadap Tax Avoidance , (2) Firm Value berpengaruh terhadap Tax Avoidance, (3) Firm Size tidak bepengaruh terhadap Tax Avoidance, (4) Sales Growth berpengaruh Tax Avoidance. This study was conducted to examine whether the effect of Profitability, Firm Value, Firm Size and Sales Growth on Tax Avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). This research uses a descriptive quantitative approach, which is measured using a panel data-based method with Eviews 9 software. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Samples determined based on the purposive sampling method, with a total sample of 20 manufacturing companies in the consumer goods industry so that the total observations in this study were 60 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the IDX playing site: https://www.idx.co.id/ The results of this study prove that (1) Profitability has an effect on Tax Avoidance, (2) Firm Value has an effect on Tax Avoidance, (3) Firm Size has no effect on Tax Avoidance, (4) Sales Growth has an effect on Tax Avoidance
Penelitian ini dilakukan untuk menguji apakah Pengaruh Profitabilitas, Firm Value, Firm Size dan Sales Growth Terhadap Tax Avoidance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis data panel dengan software Eviews 9. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 sampai dengan tahun 2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 20 perusahaan manufaktur sektor industri barang konsumsi sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs remi IDX: https://www.idx.co.id/ Hasil penelitian ini membuktikan bahwa (1) Profitabilitas berpengaruh terhadap Tax Avoidance , (2) Firm Value berpengaruh terhadap Tax Avoidance, (3) Firm Size tidak bepengaruh terhadap Tax Avoidance, (4) Sales Growth berpengaruh Tax Avoidance. This study was conducted to examine whether the effect of Profitability, Firm Value, Firm Size and Sales Growth on Tax Avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). This research uses a descriptive quantitative approach, which is measured using a panel data-based method with Eviews 9 software. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Samples determined based on the purposive sampling method, with a total sample of 20 manufacturing companies in the consumer goods industry so that the total observations in this study were 60 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the IDX playing site: https://www.idx.co.id/ The results of this study prove that (1) Profitability has an effect on Tax Avoidance, (2) Firm Value has an effect on Tax Avoidance, (3) Firm Size has no effect on Tax Avoidance, (4) Sales Growth has an effect on Tax Avoidance
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