SAMADHYARTA, ISWARA (2023) PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
In recent decades, tax avoidance practices have become a serious problem that threatens tax revenue. Tax avoidance is a transaction scheme that aims to minimize the tax burden by exploiting loopholes in a country's tax provisions. Meanwhile, on the other hand, tax revenue is a source of funds for accelerating national development. This study aims to test how much influence profitability, leverage, and capital intensity have on tax avoidance. The study used secondary data obtained from annual financial statements. The population in this study is a manufacturing company of consumer goods sub-sector listed on the Indonesia Stock Exchange for 2017 - 2021. The sampling technique used is the purposive sampling method. A sample of 29 companies was sampled in the study. The statistical method used is multiple linear regression analysis using SPSS software version 21. This study used variables free return on assets, debt to equity ratio, and capital intensity as well as variables bound by tax avoidance. The test results showed a leverage ratio is influential and significant to tax avoidance. While Profitability and capital intensity have no effect on tax avoidance. Keywords : return on assets, return on equity, debt to assets ratio, debt to equity ratio, tax avoidance Dalam beberapa dekade terakhir, praktik penghindaran pajak (tax avoidance) telah menjadi masalah serius yang mengancam penerimaan pajak. Tax avoidance atau penghindaran pajak adalah suatu skema transaksi yang bertujuan meminimalkan beban pajak dengan memanfaatkan celah-celah dalam ketentuan perpajakan suatu negara. Sedangkan di satu sisi Penerimaan pajak merupakan sumber dana untuk percepatan pembangunan nasional. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan capital intensity terhadap tax avoidance. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2021. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Diperoleh sampel sebanyak 29 perusahaan dalam penelitian ini. Metode statistik yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS versi 21. Penelitian ini menggunakan variabel bebas return on assets, debt to equity ratio,dan capital intensity serta variabel terikat tax avoidance. Hasil penelitian menunjukkan leverage, berpengaruh dan signifikan terhadap tax avoidance. Sedangkan Profitabilitas dan capital intensity tidak berpengaruh terhadap tax avoidance. Kata kunci : return on assets, return on equity, debt to assets ratio, debt to equity ratio, tax avoidance
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