PENGARUH PERENCANAAN PAJAK DAN PERTUMBUHAN PENJUALAN TERHADAP PENDANAAN EKSTERNAL (Studi Kasus Pada Perusahaan Manufaktur Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021)

Hilzaena, Brenda (2023) PENGARUH PERENCANAAN PAJAK DAN PERTUMBUHAN PENJUALAN TERHADAP PENDANAAN EKSTERNAL (Studi Kasus Pada Perusahaan Manufaktur Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Skripsi Brenda Hilzavena-1912321026-Akuntansii.pdf
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Abstract

External funding consists of equity capital and funds from outside the company, meaning that these funds are not obtained from the company's day-to-day operational activities but from external parties. In making financing decisions, companies are required to consider and analyse the combination of economic funding sources to meet their investment needs and business activities. This study aims to examine the influence of tax avoidance and sales growth on external funding in consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2021. The research population consists of 51 consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The purposive sampling method is used to determine the number of research samples. The final research sample consists of 11 data points. This study's results indicate an influence between tax avoidance and sales growth on external funding, with a significance value in the multiple linear regression test resulting in an F-value of 3.380 and a significance level of 0.045 < 0.05. Thus, the hypothesis is accepted, and the coefficient of determination (Adjusted R Square = 0.114) indicates that the hypothesis in this study is accepted, meaning that there is an influence between tax avoidance and sales growth on external funding. Based on the research data, it is concluded that the variables of tax avoidance and sales growth have an impact on external funding.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Tax Avoidance (GAAP ETR), Sales Growth (GOS), and External Financing (DER)
Subjects: Accounting > Tax
Accounting > Tax
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 13 Aug 2024 03:41
Last Modified: 13 Aug 2024 03:41
URI: http://eprints.ubhara.ac.id/id/eprint/2655

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