PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY, LEVERAGE, KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PER 2015-2017 )

KUSUMAWARDANI, PEPI AYU (2019) PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY, LEVERAGE, KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PER 2015-2017 ). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax Avoidance is one of the illegal ways done by companies to reduce tax payments by using gray areas that are required in legislation including using costs incurred to be deducted from company translations in accordance with Law No. 36 of 2008 concerning tax edition article 6 paragraph 1. Firm size, Capital Intensity, Leverage, Executive Characters as independent variables which are estimated to be related to tax avoidance as the dependent variable that will be needed through the effective tax rate (ETR) the higher the effective tax rate ( ETR) the lower the tax avoidance that occurs. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Data obtained by using purposive sampling method that is using certain criteria to get the samples needed in the study, so that there are collected as many as 41 manufacturing companies and 123 observational sample data. This study uses multiple linear regression analysis. After testing this research, producing firm size does not oppose tax avoidance, leverage affects negatively on tax avoidance, while capital intensity and executive character show positive effect on tax avoidance. Keywords: tax avoidance, firm size, capital intensity, leverage, executive character, effective tax rates (ETR), Indonesian stock exchanges, multiple linear regression. Penghindaran Pajak merupakan salah satu cara illegal yang dilakukan oleh perusahaan untuk mengurangi pembayaran pajak dengan memanfaatkan grey area yang terdapat pada undang-undang termasuk menggunakan biaya-biaya yang diperbolehkan untuk dikurangkan dari penghasilan bruto perusahaan seperti tercantum pada Undang-Undang No. 36 tahun 2008 tentang pajak penghasilan pasal 6 ayat 1. Ukuran perusahaan, Capital Intensity, Leverage, Karakter Eksekutif sebagai indenpenden variable yang diperkirakan mempunyai pengaruh terhadap penghindaran pajak sebagai variable dependen yang akan diukur melalui effective tax rate (ETR) dimana semakin tinggi effective tax rate (ETR) maka semakin rendah penghindaran pajak yang terjadi. Penelitian ini dilakukan pada perusahaan – perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017. Data diperoleh dengan menggunakan metode purposive sampling yaitu menggunakan kriteria-kriteria tertentu untuk mendapatkan sample yang dibutuhkan dalam penelitian, sehingga terkumpul sebayak 41 perusahaan manufaktur dan 123 data sample pengamatan. Penelitian ini menggunakan analisis regresi linier berganda. Setelah melakukan pengujian pada penelitian ini, menghasilkan bahwa Ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, Leverage berpengaruh negative terhadap penghindaran pajak, sedangkan Capital intensity dan Karakter Eksekutif berpengaruh positif terhadap penghindaran pajak. Kata Kunci : penghindaran pajak, ukuran perusahaan, capital intensity, leverage, karakter eksekutif, effective tax rate (ETR), bursa efek Indonesia, regresi linier berganda.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 736
Call Number: SE/32/19/364
NIM/NIDN Creators: 43215120017
Uncontrolled Keywords: penghindaran pajak, ukuran perusahaan, capital intensity, leverage, karakter eksekutif, effective tax rate (ETR), bursa efek Indonesia, regresi linier berganda.
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: 09 Jul 2022 02:42
Last Modified: 09 Jul 2022 02:42
URI: http://repository.mercubuana.ac.id/id/eprint/64852

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