PENGHINDARAN PAJAK: SALES GROWTH, STRATEGI BISNIS, DAN POLITICAL CONNECTION

Shifa Dwi Rahmawati, . (2022) PENGHINDARAN PAJAK: SALES GROWTH, STRATEGI BISNIS, DAN POLITICAL CONNECTION. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to determine the positive influence of sales growth, business strategy and political connection on tax avoidance of listed manufacturing companies in Indonesia Stock Exchange in the period 2018-2020. The type of this research is quantitative research that uses secondary data based on financial reports and annual reports. A sample of this research consisted of 70 manufacturing companies. Techniques analyzing data in this research used panel data regression model selection test, classical assumption test, hypothesis testing and multiple linear regression test. Based on the results of data analysis, it can be concluded that (1) sales growth does not have a significant effect on tax avoidance, (2) business strategy has a significant positive effect on tax avoidance, (3) political connection does not have a significant effect on tax avoidance, and control variable (4) profitability has a significant positive effect on tax avoidance, (5) firm size has a significant positive effect on tax avoidance, (6) leverage has no significant effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil : 1810112080] [Ketua Penguji : Lidya Primta Surbakti] [Penguji 1 : Ekawati Jati Wibawaningsih] [Penguji 2 (Pembimbing) : Masripah]
Uncontrolled Keywords: Tax Avoidance, Sales Growth, Business Strategy and Political Connection.
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Shifa Dwi Rahmawati
Date Deposited: 18 Feb 2022 08:32
Last Modified: 18 Feb 2022 08:32
URI: http://repository.upnvj.ac.id/id/eprint/16130

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