BAKRIE, FAIZAL RIDHO (2019) PENGARUH KONSERVATISME AKUNTANSI, SALES GROWTH, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Listing di Bursa Efek Indonesia pada tahun 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of accounting conservatism, sales growth, firm size and capital intensity on corporate tax avoidance. Tax avoidance is the dependent variable in this study measured by the Effective Tax Rate. The independent variables studied included accounting conservatism, sales growth, company size and capital intensity. Accounting conservatism in this study was measured by accrual items. This study uses a sample of food and beverage sub-sector manufacturing companies that are listed on the IDX during 2013-2017 using the purposive sampling method. The data used is obtained from financial reports and annual reports that are listed on the Indonesia Stock Exchange. Data analysis was carried out by classical assumption and hypothesis testing using multiple regression methods. The results of this study show that accounting conservatism, sales growth and capital intensity have no effect on tax avoidance, while firm size has a positive significant effect on tax avoidance. Keywords : tax avoidance, effective tax rate, accounting conservatism, accrual items, sales growth, company size, capital intensity. Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme akuntansi, sales growth, ukuran perusahaan dan capital intensity terhadap penghindaran pajak perusahaan. Penghindaran pajak merupakan variabel dependen dalam penelitian ini diukur dengan Effective Tax Rate. Variabel independen yang diteliti antara lain konservatisme akuntansi, sales growth, ukuran perusahaan dan capital intensity. konservatisme akuntansi dalam penelitian ini diukur dengan accrual items. Penelitian ini menggunakan sampel perusahaan manufaktur sub sektor makanan dan minuman yang listing di BEI selama tahun 2013-2017 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan keuangan dan annual report yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi berganda. Hasil dari penelitian ini menunjukan bahwa konservatisme akuntansi, sales growth dan capital intensity tidak berpengaruh terhadap peghindaran pajak, sedangkan ukuran perusahaan berpengaruh signifikan positif terhadap penghindaran pajak. Kata kunci : penghindaran pajak, effective tax rate, konservatisme akuntansi, accrual items, sales growth, ukuran perusahaan, capital intensity.
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