Meyra Maulita Ananti, . (2023) PENGARUH PERTUMBUHAN PENJUALAN, KEMAMPUAN MANAJERIAL, DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research was conducted to empirically test the influence of sales growth, managerial ability, executive characteristics on tax avoidance and profitability and leverage as control variables. This research is quantitative research with a random effect model. This research uses secondary data in the form of company financial reports and annual reports. The sampling technique used purposive sampling with a total sample of 168 from 42 manufacturing companies in miscellaneous industries sectors in 2019 - 2022. The data analysis technique for this research used model selection tests, classical assumption tests, and hypothesis tests which were processed using STATA version 17. Analysis results shows that executive character has a significant effect on tax avoidance, but sales growth and managerial ability do not produce a relationship significant that influences tax avoidance. Meanwhile, the control variable has a significant influence between profitability and leverage on tax avoidance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112198] [Pembimbing: Masripah] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Shinta Widyastuti] |
| Uncontrolled Keywords: | Tax Avoidance, Sales Growth, Managerial Ability, Executive Characteristics, Profitability, Leverage |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Meyra Maulita Ananti |
| Date Deposited: | 21 Mar 2024 05:04 |
| Last Modified: | 21 Mar 2024 05:04 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27686 |
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