PENGARUH PENGHINDARAN PAJAK DAN PERTUMBUHAN PENJUALAN TERHADAP PENDANAAN EKSTERNAL PADA PERUSAHAAN MANUFAKTUR INDUSTRI BAHAN DAN KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) TAHUN 2018-2021

RAHMAWATI, APRIA SITI and Yusnaini, Yusnaini (2023) PENGARUH PENGHINDARAN PAJAK DAN PERTUMBUHAN PENJUALAN TERHADAP PENDANAAN EKSTERNAL PADA PERUSAHAAN MANUFAKTUR INDUSTRI BAHAN DAN KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) TAHUN 2018-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to determine and analyze the effect of tax avoidance and sales growth on external funding in sub-materials and chemical manufacturing companies during the 2018-2021 period on the Indonesia Stock Exchange (IDX). The population used in this study were 76 manufacturing companies in the materials and chemical subsector which were listed on the Indonesia Stock Exchange, and the sample used was 11 companies to be sampled. This study also uses an associative approach with the type of research data that is quantitative, data analysis techniques used in this study are descriptive statistical analysis, simple linear regression analysis, hypothesis testing, and a coefficient of determination of 5%. The SPSS software used is version 26 which is also used for data processing in this study. The results of this study prove that tax avoidance has a significant effect on external funding. Sales growth has no significant effect on external funding. Tax evasion and sales revenue growth have a significant simultaneous effect on external funding. Key Words : Tax avoidance, sales growth, external funding

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penghindaran Pajak, Pertumbuhan Penjualan, Pendanaan Eksternal
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Apria siti rahmawati
Date Deposited:	14 Mar 2023 04:49
Last Modified:	14 Mar 2023 04:49
URI:	http://repository.unsri.ac.id/id/eprint/90769

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