SEPTRIANA, MELFA (2020) PENGARUH INTENSITAS ASET TETAP, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This research aims to determine The Effect of Intensity Fixed Assets, Liquidity, and Sales Growth against Tax Avoidance. The object of this research is the manufacturing companies of consumer goods industry sector which are listed on the Indonesia Stock Excehange in the period 2016 – 2018. The sample of this research was obtained using purposive sampling method, which only 27 companies were taken that met the criteria from total 56 manufacturing companies of consumer goods industry sector. So we get 81 data that are used as research samples. The analysis model used in this research is the panel data regression analysis model. The results showed that intensity fixed assets had no significant effect on tax avoidance, Liquidity had no significant effect on tax avoidance and sales growth had a significant negatively effect on the tax avoidance. Keywords: Intensity Fixed Assets, Liquidity, Sales Growth, Tax Avoidance Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap, likuiditas dan pertumbuhan penjualan terhadap penghindaran pajak. Objek penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang tedaftar di Bursa Efek Indonesia (BEI) pada periode 2016 – 2018. Sampel penelitian ini diperoleh dengan menggunakan Purposive sampling, dimana hanya 27 perusahaan yang memenuhi kriteria dari total 56 perusahaan manufaktur sektor barang konsumsi. Sehingga didapat 81 data yang digunakan sebagai sampel penelitian. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi berganda. Hasil penelitian menunjukkan bahwa intensitas aset tetap berpengaruh tidak signifikan terhadap penghindaran pajak, likuiditas berpengaruh tidak signifikan terhadap penghindaran pajak, dan pertumbuhan penjualan berpengaruh negatif signifikan terhadap penghindaran pajak. Kata Kunci: Intensitas aset tetap, likuiditas, pertumbuhan penjualan, penghindaran pajak
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