ARISANDY, VEBI YANTI (2020) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to analyze the influence of Corporate Governance, Profitability and Capital Intensity on Tax Avoidance. The population that is the object of this research is manufacturing companies in the consumer goods sector which are listed on the Indonesia Stock Exchange during the period 2016-2018. This study used purposive sampling method, namely sampling based on certain criteria. From the results of population elimination, there are 30 manufacturing companies that meet the criteria. Meanwhile, the data collection technique used is to document secondary data in the form of published annual financial reports. The analysis used in this research is multiple linear analysis. The results of this study indicate that capital intensity has an effect on tax avoidance, while corporate governance and profitability have no significant effect on tax avoidance. Keywords: Corporate Governance, Profitability, Capital Intensity and Tax Avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Governance, Profitabilitas dan Capital Intensity terhadap Penghindaran Pajak. Populasi yang menjadi objek penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selam periode tahun 2016-2018. Penelitian ini menggunakan metode purposive sampling yaitu pegambilan sampel berdasarkan kriteria tertetu. Dari hasil eliminasi populasi, terdapat 30 perusahaan manufaktur yang memenuhi kriteria. Sedangkan teknik pengumpulan data yang digunakan adalah dengan mendokumentasikan data sekunder berupa laporan keuangan tahunan yang dipublikasi. Adapun analisis yang digunakan dalam penelitian adalah analisis linear berganda. Hasil penelitian ini menunjukkan bahwa capital intensity berpengaruh terhadap penghindaran pajak, sedangkan corporate governance dan profitabilitas tidak berpengaruh signifikan terhadap penghindaran pajak. Kata kunci: Corporate Governance, Profitabilitas, Capital Intensity dan Penghindaran Pajak.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 394 |
| NIM/NIDN Creators: | 43216110180 |
| Uncontrolled Keywords: | Corporate Governance, Profitabilitas, Capital Intensity dan Penghindaran Pajak. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 16 Aug 2022 06:00 |
| Last Modified: | 22 Aug 2022 03:40 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67808 |
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