PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2018)

DWI MULYANINGSIH, GITHA (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to know the effect of profitability, Leverage and Capital Intensity on Tax Avoidance. The object of this study is mining companies listed on the Indonesia Stock Exchange (IDX), this research is based on purposive sampling method which is a sample that meets certain criteria to obtain a representative sample. A total of 60 samples over 5 years (2014-2018) from 12 sector companies added. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study show that partially and simultaneously, variable Profitability, Leverage and Capital Intensity affect Tax Avoidance in mining companies listed on the Indonesia Stock Exchange (IDX). This is evidenced from simultaneous test results (test F) and partial test results (t tests) also show significant values of three free variables that support hypothesis. Therefore, the test results of this study state that there is a simultaneous influence of Profitability, Leverage and Capital Intensity on Tax Avoidance. Keywords: profitability, Leverage, Capital Intensity and Tax Avoidance Penelitian ini untuk mengetahui Pengaruh Profitabilitas, Leverage dan Capital Intensity terhadap Penghindaran Pajak.Objek penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI), Penelitiaan ini berdasakan metode purposive sampling yaitu sampel yang memenuhi kriteria tertentu untuk mendapatkan sampel yang representative.Total 60 sampel selama 5 tahun (2014-2018) dari 12 perusahaan sektor pertambahan.Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan, variabel Profitabilitas, Leverage dan Capital Intensity berpengaruh terhadap Penghindaran Pajak di perusahaan pertambangan yang terdaftar Bursa Efek Indonesia(BEI).Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (Uji t) juga menunjukkan nilai signifikan dari tiga variabel bebas yang mendukung hipotesa.Oleh karena itu, hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara variabel profitabilitas, Leverage dan Capital Intensity terhadap penghindaran pajak. Kata kunci: profitabilitas, Leverage, Capital Intensity danpenghindaran pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 292
Call Number: SE/32/21/050
NIM/NIDN Creators: 43216110062
Uncontrolled Keywords: profitabilitas, Leverage, Capital Intensity danpenghindaran pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 339 Macroeconomics and Related Topics/Makroekonomi, Ekonomi Makro dan Topik Terkait > 339.2 Distribution of Income and Wealth/Distribusi Pendapatan dan Kekayaan
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.7 Ore Dressing/Pengolahan Biji, Bijih Tambang
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Rifky
Date Deposited: 29 May 2022 15:21
Last Modified: 30 Jun 2022 07:44
URI: http://repository.mercubuana.ac.id/id/eprint/53626

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