PENGARUH RETURN ON ASSET, DEBT TO ASSET RATIO DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)

NADYA, NADYA (2021) PENGARUH RETURN ON ASSET, DEBT TO ASSET RATIO DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Much research has been done on Tax Avoidance and its influencing factors. Based on empirical evidence linking the effect of the variable Return on Asset, Debt to Asset Ratio and Capital Iintensity to Tax Avoidance still shows different results. Thus researchers interested in re-testing the variable Return on Asset, Debt to Asset Ratio and Capital intensity as well as its effect on Tax Avoidance. The purpose of this study is to examine and analyze the effect of Return on Asset, Debt to Asset Ratio and Capital intensity on Tax Avoidance in Various Industry sector manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The number of samples used in this study were 65 samples, sample data obtained through documentation techniques and sample selection methods using purposive sampling. The analytical method used is multiple linear regression analysis with a significance level of 5% supported by SPSS 21 software. The results of this study show that the Return on Asset, Debt to Asset Ratio and Capital intensity variables together (simultaneously) affect the Tax Avoidance. While partially the Return on Asset variable has a negative and significant effect on Tax Avoidance, Debt to Asset Ratio has a significant negative effect on Tax Avoidance and Capital intensity has a significant negative effect on Tax Avoidance. Keywords: Tax Avoidance Return on Asset, Debt to Asset Ratio, and Capital intensity. Penelitian tentang Tax Avoidance beserta faktor-faktor yang mempengaruhinya telah banyak dilakukan. Berdasarkan bukti empiris yang menghubungkan pengaruh variabel Return on Asset, Debt to Asset Ratio dan Capital intensity terhadap Tax Avoidance masih menunjukkan hasil yang berbeda- beda. Dengan demikian peneliti tertarik untuk menguji kembali variabel Return on Asset, Debt to Asset Ratio dan Capital intensity serta pengaruhnya terhadap Tax Avoidance. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh Return on Asset, Debt to Asset Ratio dan Capital intensity terhadap Tax Avoidance pada perusahaan manufaktur sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Jumlah sampel yang digunakan dalam penelitian ini adalah 65 sampel, data sampel diperoleh melalui teknik dokumentasi dan metode pemilihan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan tingkat signifikansi 5% yang didukung oleh software SPSS 21. Hasil penelitian ini menujukkan bahwa variabel Return on Asset, Debt to Asset Ratio dan Capital intensity secara bersama-sama (simultan) berpengaruh terhadap Tax Avoidance. Sedangkan secara parsial variabel Return on Asset berpengaruh negatif dan signifikan terhadap Tax Avoidance, Debt to Asset Ratio berpengaruh negatif signifikan terhadap Tax Avoidance dan Capital intensity berpengaruh negatif signifikan terhadap Tax Avoidance. Kata Kunci : Tax Avoidance, Return on Asset, Debt to Asset Ratio, dan Capital intensity.

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