PENGARUH PROFITABILITAS, LEVERAGE DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANGTERDAFTAR DI BEI PERIODE 2018-2022

FARHAN, MUHAMAD (2023) PENGARUH PROFITABILITAS, LEVERAGE DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANGTERDAFTAR DI BEI PERIODE 2018-2022. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Profitability, Leverage and Fixed Asset Intensity on Tax Avoidance as measured by the CETR ratio. This research is a quantitative research. The research was conducted at Food and Beverage Sub Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used in this research is purposive sampling method. The sample in this study were 19 out of 47 companies that met the criteria. The research data was processed using multiple linear regression. Samples were downloaded via the web http://www.idx.co.id and the type of data in this study was secondary data. The method of data analysis in this study is to use statistical calculations with the application of SPSS (Statistical Product and Service Solution) The results of this study indicate that Profitability has an effect on Tax Avoidance, Leverage has no effect on Tax Avoidance and Fixed Asset Intensity has an effect on Tax Avoidance. Keywords: Profitability, Leverage, Fixed Asset Intensity and Tax Avoidance. Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Leverage dan Intensitas Aset Tetap terhadap Penghindaran Pajak yang diukur dengan rasio CETR. Penelitian ini adalah penelitian kuantitatif. Penelitian dilakukan pada Perusahaan Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Sampel dalam penelitian ini sebanyak 19 dari 47 perusahaan yang memenuhi kriteria. Data penelitian diolah dengan regresi linier berganda. Sampel diunduh melalui web http://www.idx.co.id dan jenis data dalam penelitian ini adalah sekunder data. Metode analisis data dalam penelitian ini adalah dengan menggunakan perhitungan statistik dengan aplikasi SPSS (Statistical Product and Service Solution) Hasil penelitian ini menunjukan bahwa Profitabilitas berpengaruh terhadap Penghindaran Pajak, Leverage tidak berpengaruh terhadap Penghindaran Pajak dan Intensitas Aset Tetap berpengaruh terhadap Penghindaran Pajak. Kata Kunci :Profitabilitas, Leverage, Intensitas Aset Tetap dan Penghindaran Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 220
NIM/NIDN Creators: 43219010120
Uncontrolled Keywords: Profitabilitas, Leverage, Intensitas Aset Tetap dan Penghindaran Pajak.
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 17 Nov 2023 01:30
Last Modified: 17 Nov 2023 01:30
URI: http://repository.mercubuana.ac.id/id/eprint/84229

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