Kurniawati, Dewi Suci (2021) PENGARUH PENGHINDARAN PAJAK, PERTUMBUHAN PENJUALAN TERHADAP PENDANAAN EKSTERNAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
![[img]](http://eprints.ubhara.ac.id/style/images/fileicons/text.png) |
Text
FIX SKRIPSI DEWI SUCI KURNIAWATI.pdf Download (3MB) |
Abstract
This study aims to obtain empirical evidence on tax avoidance, sales growth and external funding. The research population is a consumer goods industrial sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2018-2020, using the Purposive Sampling method with a total final sample of 15 companies. The data analysis technique is multiple regression analysis. The results of the research conducted indicate that tax avoidance as measured by GAAP ETR has no significant effect on external funding as measured using the Debt To Equity Ratio (DER) of 0.330 with a significant of 0.184. Sales growth using Growth Of Sale (GOS) has a significant effect on external funding, Debt To Equity Ratio (DER) of 2.135, has a significant effect of 0.039. Tax avoidance and sales growth together have a significant effect on external funding as measured using the Debt To Equity Ratio (DER) of 4.550 with a significant 0.016.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 05 Mar 2024 03:15 |
| Last Modified: | 05 Mar 2024 03:15 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2323 |
Actions (login required)
 |
View Item |
