PENGARUH LEVERAGE, INTENSITAS MODAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Kelompok Otomotif Yang Terdaftar di BEI Tahun 2013 - 2016)

ASRAMAWATI, NI PUTU AYU EKA (2019) PENGARUH LEVERAGE, INTENSITAS MODAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Manufaktur Kelompok Otomotif Yang Terdaftar di BEI Tahun 2013 - 2016). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to determine the effect of leverage, capital intensity, and profitability on corporate tax avoidance. The independent variables used in this research are leverage, capital intensity, and company profitability. While the dependent variable in this study is tax avoidance which is measured using the effective tax rate (ETR). The population in this study amounted to 13 Manufacturing Companies, Automotive Groups listed on the Indonesia Stock Exchange (IDX) during the period 2013-2016. Determination of research samples using purposive sampling method and obtain a sample of 13 automotive companies based on certain criteria. The initial hypothesis of the study shows that Profitability has a significant effect on corporate tax avoidance. While leverage, and capital intensity does not have a significant effect on corporate tax avoidance. Keywords: tax avoidance, leverage, capital intensity, and profitability Penelitian ini bertujuan untuk menguji pengaruh leverage, intensitas modal, dan profitabilitas terhadap tax avoidance perusahaan. Variabel independen yang digunakan dalam penelitian ini leverage, intensitas modal, dan profitabilitas perusahaan. Sedangkan variabel dependen dalam penelitian ini adalah tax avoidance yang diukur menggunakan ukuran effective tax rate (ETR). Populasi dalam penelitian ini berjumlah 13 Perusahaan Manufaktur, Kelompok Otomotif yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013- 2016. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 13 perusahaan Otomotif berdasarkan kriteria tertentu. Hipotesis awal penelitian menunjukkan bahwa Profitabilitas berpengaruh signifikan terhadap tax avoidance perusahaan. Sedangkan leverage, dan intensitas modal tidak berpengaruh signifikan terhadap tax avoidance perusahaan. Kata kunci : tax avoidance, leverage, intensitas modal, dan profitabilitas.

Item Type: Thesis (S1)
NIM: 43216120038
Uncontrolled Keywords: tax avoidance, leverage, intensitas modal, dan profitabilitas.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Feb 2019 02:34
Last Modified: 22 Feb 2019 02:34
URI: http://repository.mercubuana.ac.id/id/eprint/47261

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