Pengaruh Financial Distress dan Sales Growth terhadap Tax Avoidance pada Perusahaan Jasa yang Terdaftar pada Bei Periode 2017-2019. (The Effect of Financial Distress and Sales Growth on Tax Avoidance in Service Companies Registered in The 2017-2019 BE Period)

Anisyah Trisnawati, Anisyah (2021) Pengaruh Financial Distress dan Sales Growth terhadap Tax Avoidance pada Perusahaan Jasa yang Terdaftar pada Bei Periode 2017-2019. (The Effect of Financial Distress and Sales Growth on Tax Avoidance in Service Companies Registered in The 2017-2019 BE Period). Undergraduate thesis, UNSPECIFIED.

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Abstract

This study aims to analyze the effect of Financial Distress and Sales Growth on Tax Avoidance in restaurant, hotel, and tourism sub-sector service companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The method used in this study is a quantitative descriptive method with secondary data from the annual financial statementsof the restaurant, hotel, and tourism sub-sector service companies for the 2017-2019 period. The research population data was obtained by 35 restaurant, hotel, and tourism sub-sector service companies from 2017-2019, thereby obtaining 24 research samples. The data analysis technique used was statistical analysis and SPSS 25 software such as descriptive statistics, classical assumption test, auto correlation test. multiple linear regression, coefficient of determination, t test, F test. Based on this research, each variable has different results. As for what has an influence is the Sales Growth variable while the Financial Distress variable has no effect on Tax Avoidance, thus in this study Tax Avoidance can be done with certain factors. . Keyword : Financial Distress, Sales Growth, Tax Avoidance

Item Type: Thesis (Undergraduate)
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1221700047 Anisyah Trisnawati
Date Deposited: 13 Jan 2023 02:24
Last Modified: 13 Jan 2023 02:24
URI: http://repository.untag-sby.ac.id/id/eprint/20677

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