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DC Field | Value | Language |
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dc.contributor.author | Laksmana, Tomy | - |
dc.date.accessioned | 2022-11-29T03:31:02Z | - |
dc.date.available | 2022-11-29T03:31:02Z | - |
dc.date.issued | 2022-10-05 | - |
dc.identifier.uri | http://repository.uma.ac.id/handle/123456789/18556 | - |
dc.description | 68 Halaman | en_US |
dc.description.abstract | Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, leverage , pertumbuhan penjualan terhadap penghindaran pajak. Variabel independen yang digunakan adalah ukuran perusahaan, leverage , dan pertumbuhan penjualan. Variabel dependen yang digunakan adalah penghindaran pajak. Populasi dalam penelitian adalah perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2020. Metode penentuan sampel yang digunakan adalah metode purposive sampling dengan sampel sebanyak 8 perusahaan selama periode pengamatan 5 tahun berturut-turut sehingga total sampel 40. Metode analisis penelitian ini dengan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, leverage , dan pertumbuhan penjualan berpengaruh positif dan signifikan terhadap penghindaran pajak. The purpose of this study was to determine the effect of firm size, leverage , sales growth on penghindaran pajak . The independent variables used are company size, leverage , and sales growth. The dependent variable used is penghindaran pajak . The population in this study are property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The method of determining the sample used is purposive sampling method with a sample of 8 companies during the observation period of 5 consecutive years so that the total sample is 40. The method of analysis of this study uses multiple linear regression. The results of this study indicate that firm size, leverage , and sales growth have a positive and significant effect on penghindaran pajak. | en_US |
dc.language.iso | other | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;188330237 | - |
dc.subject | ukuran perusahaan | en_US |
dc.subject | leverage | en_US |
dc.subject | pertumbuhan penjualan | en_US |
dc.subject | penghindaran pajak | en_US |
dc.subject | company size | en_US |
dc.subject | sales growth | en_US |
dc.subject | tax avoidance | en_US |
dc.title | Pengaruh Ukuran Perusahaan, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia 2016 –2020 | en_US |
dc.title.alternative | The Effect of Company Size, Leverage and Sales Growth on Tax Avoidance in Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016 –2020 | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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188330237 - Tomy Laksmana - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 923.71 kB | Adobe PDF | View/Open |
188330237 - Tomy Laksmana - Chapter IV.pdf Restricted Access | Chapter IV | 343.58 kB | Adobe PDF | View/Open Request a copy |
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