PENGARUH RETURN ON ASSETS (ROA), DEBT RATIO DAN
SALES GROWTH TERHADAP TAX AVOIDANCE (Study Kasus pada Perusahaan Manufaktur Sektor Pertambangan di Bursa
Efek Indonesia (BEI))
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Amanah, Kiki Riski
Subject
HB Economic Theory
Datestamp
2020-05-04 04:36:53
Abstract :
Kiki Riski Amanah (1530611063) "Effects of Return On Assets, Debt Ratio and Sales Growth on Tax Avoidance (Case Study of Mining Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2014-2017". Thesis, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi, 2019 This study aims to examine the effect of return on assets, debt ratio and sales growth on tax avoidance. This measurement of tax avoidance uses the Effective Cash Tax Rate (CETR). This research is focused on Mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. This study uses a quantitative method with an associative approach. While the population in this study is the financial statements of the mining sector manufacturing companies totaling 45 companies. The sampling technique uses nonprobability sampling method with purposive sampling technique. So that from 45 populations 9 samples of the company were obtained with a period of 4 years of research. The analysis technique used in this study is the normality test, multicollinearity test, heteroskidasticity test, autocoleration test, multiple linear regression analysis, t test, F test and coefficient of determination test. With the results of return on assets does not affect tax avoidance with a significance of 0.917> 0.05 and according to the calculation of t-count, t-table is 0.233 t-table which is 2.143> 2.036, sales growth has a negative effect on tax avoidance with a significance of 0.016 2.036. and return on assets, debt ratio and sales growth have a simultaneous effect on tax avoidance.
Kiki Riski Amanah (1530611063) "Effects of Return On Assets, Debt Ratio and Sales Growth on Tax Avoidance (Case Study of Mining Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2014-2017". Thesis, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi, 2019 This study aims to examine the effect of return on assets, debt ratio and sales growth on tax avoidance. This measurement of tax avoidance uses the Effective Cash Tax Rate (CETR). This research is focused on Mining sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. This study uses a quantitative method with an associative approach. While the population in this study is the financial statements of the mining sector manufacturing companies totaling 45 companies. The sampling technique uses nonprobability sampling method with purposive sampling technique. So that from 45 populations 9 samples of the company were obtained with a period of 4 years of research. The analysis technique used in this study is the normality test, multicollinearity test, heteroskidasticity test, autocoleration test, multiple linear regression analysis, t test, F test and coefficient of determination test. With the results of return on assets does not affect tax avoidance with a significance of 0.917> 0.05 and according to the calculation of t-count, t-table is 0.233 t-table which is 2.143> 2.036, sales growth has a negative effect on tax avoidance with a significance of 0.016 2.036. and return on assets, debt ratio and sales growth have a simultaneous effect on tax avoidance.
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