CIPTA, IVONNE HENDRO (2023) PENGARUH PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI REAL ESTATE DI BURSA EFEK INDONESIA. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
This study aims to prove the effect of variables on tax avoidance. These variables consist of profitability, and sales growth. The sample used in this study is a
manufacturing company in the real estate industry sector listed on the Indonesia Stock Exchange. Based on the sample selection process, a total of 63 company
samples were obtained and the research observation period was carried out for 3year periods, so that the number was 63 manufacturing companies in the real estate
industry sector during the 2019-2021 period. The type of data used is secondary data published by the Indonesia Stock Exchange, in the form of financial statement
data of manufacturing companies in the real estate industry sector. Data collection techniques are carried out with documentation techniques by searching and
collecting data on research objects. The analysis in this study used multiple linear regression. The results of this study show that profitability (ROA) and sales growth
have no effect on tax avoidance. The implication of this study is the absence of the effect of profitability proxied with Return on Assets (ROA) and sales growth on tax
avoidance. And, in the relationship of agency theory with the two variables there is no relationship between agency theory and the two variables, because profitability
in this study does not affect tax avoidance, while in agency theory profitability is a ratio used to measure the company's ability to seek profits or profits in a certain
period. Likewise, with the sales growth variable, the sales growth variable in this study also has no effect on tax avoidance, while in agency theory sales growth has
an increasing role, of course, describing increasing profits so that tax payments are also high so that it can trigger tax avoidance. In this agency theory, stakeholders
will look at the extent to which the company makes a profit. With a high profitability value, it shows the company's ability to utilize and manage its assets effectively and
efficiently so that a company can pay company expenses such as corporate tax expenses. Companies that have a high level of profitability, will choose to pay the
tax burden. Keywords: Tax Avoidance, Profitability, Sales Growth.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 25 Oct 2024 02:28 |
| Last Modified: | 25 Oct 2024 02:28 |
| URI: | http://repository.machung.ac.id/id/eprint/309 |
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