FATRA, AN'NIDA (2021) PENGARUH SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERATING. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research is motivated by the phenomenon of tax avoidance carried out in several companies in Indonesia, as well as the fact that the target of government tax revenue in Indonesia has not been achieved. The purpose of this study was to analyze and determine the effect of Sales growth, and Capital intensity, on Tax avoidance and to determine the ability of the Firm size variable as a moderating variable. The sample of this study was obtained using a purposive sampling method by focusing on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample obtained is 30 companies with the number of observations is 90 samples that meet the criteria. The data analysis technique used in this research is regression analysis and moderating regression analysis. Based on the results of the analysis, it can be seen that the Sales growth variable has a significant negative effect on Tax avoidance. Capital intensity variable has no significant effect on Tax avoidance. The results of the research related to the moderating variable with the moderated regression analysis test show that Firm size cannot weaken or strengthen the Sales growth and Capital intensity variables. Keywords: Sales Growth, Capital Intensity, Firm Size, Tax Avoidance Penelitian ini dilatar belakangi oleh fenomena penghindaran pajak yang dilakukan di beberapa perusahaan di Indonesia, serta fakta bahwa belum tercapainya target penerimaan pajak pemerintah di Indonesia. Tujuan dari penelitian ini untuk menganalisis dan mengetahui pengaruh Sales growth, dan Capital intensity, terhadap Tax avoidance dan mengetahui kemampuan variabel Firm size sebagai variabel moderating. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling dengan memfokuskan perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel yang diperoleh sebanyak 30 perusahaan dengan jumlah pengamatan adalah 90 sampel yang memenuhi kriteria. Teknik analisis data digunakan pada penelitian ini adalah analisis regresi dan analisis regresi moderating. Berdasarkan hasil analisis dapat diketahui bahwa variabel Sales growth berpengaruh negatif signifikan terhadap Tax avoidance. Variabel Capital intensity tidak berpengaruh signifikan terhadap Tax avoidance. Hasil penelitian terkait variabel moderating dengan uji moderated regression analysis menunjukan bahwa Firm size tidak dapat memperlemah atau memperkuat variabel Sales growth dan Capital intensity. Kata Kunci : Sales Growth, Capital Intensity, Firm Size, Tax Avoidance.
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