PENGARUH MANAJEMEN LABA, LEVERAGE, CAPITAL INTENSITY, DAN SIZE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2017-2019)

MAULITA, TIAS (2021) PENGARUH MANAJEMEN LABA, LEVERAGE, CAPITAL INTENSITY, DAN SIZE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to analyse the effect of Earning Management, Leverage, Capital Intensity and Size on Tax Avoidance The population in this study is manufacturing company which are listed on the Indonesia Stock Exchange in 2017 – 2019. This research was conducted using a sample of 41 selected companies listed on Indonesia Stock Exchange. Determination of the sample using purposive sampling method and the analytical method used in this study is multiple linear regression processed using SPSS Version 20. The result of tis study indicate that earnings management and leverage have a significant positive effect on tax avoidance. Meanwhile, capital intensity and size has no significant negative effect on tax avoidance. Keywords: Earnings Management, Leverage, capital intensity, size, tax avoidance. Penelitian ini bertujuan untuk menguji pengaruh Manajemen Laba, Leverage, Capital Intensity dan Size terhadap Tax Avoidavce. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 – 2019. Sampel penelitian berjumlah 55 perusahaan yang dipilih dengan metode purposive sampling dan metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan SPSS Versi 23 Hasil penelitian membuktikan bahwa Manajemen Laba dan leverage berpengaruh positif signifikan terhadap tax avoidance. Sedangkan capital intensity dan size berpengaruh negatif tidak signifikan terhadap tax avoidance. Kata Kunci : Manajemen Laba, Leverage, capital intensity, size, tax avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 318
Call Number: SE/32/23/027
NIM/NIDN Creators: 43217010054
Uncontrolled Keywords: Manajemen Laba, Leverage, capital intensity, size, tax avoidance.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 03 Mar 2023 02:46
Last Modified: 03 Mar 2023 02:46
URI: http://repository.mercubuana.ac.id/id/eprint/74586

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