PENGARUH RETURN ON ASSETS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2020)

SITORUS, CHRISTYA FRANCISCA and Daud, Rochmawati and Patmawati, Patmawati (2022) PENGARUH RETURN ON ASSETS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of return on assets, leverage, sales growth, and firm size on tax avoidance. This research uses quantitative methods. The sample in this research is as many as 14 food and beverage sub-sector companies listed in the Indonesia Stock Exchange (IDX) in the period 2013-2020 with a sampling technique using purposive sampling. The analysis method of this research uses panel data regression analysis. The measurement of the tax avoidance variable is measured using the Cash Effective Tax Rate (CETR). The results showed that the variables of return on assets, leverage, sales growth, and firm size did not have a significant effect on tax avoidance. The panel data model chosen in this study is the Random Effect Model (REM), but this model is detected to have heteroscedasticity problems that can be overcome by using robust standard error regression.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Return on Asset, Leverage, Pertumbuhan Penjualan, Ukuran Perusahaan, dan Penghindaran Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Christya Francisca Sitorus
Date Deposited:	25 Jul 2022 05:34
Last Modified:	25 Jul 2022 05:34
URI:	http://repository.unsri.ac.id/id/eprint/74461

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