PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Studi pada Perusahaan Manufaktur Sub Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

GALIS, NENENG (2023) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Studi pada Perusahaan Manufaktur Sub Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of profitability, leverage, firm size and capital intensity on tax avoidance. This study uses secondary data in the form of annual financial reports of manufacturing companies in the consumer noncyclicals sub-sector which are listed on the Indonesia Stock Exchange for the 2017- 2021 year obtained on the Indonesia Stock Exchange (IDX) website. This type of research is a quantitative research using purposive sampling method. The data analysis method used in this study is multiple linear regression analysis, with the data processing tool, namely the SPSS version 25 application. The results of this study indicate that Leverage has a negative effect on Tax Avoidance, while Profitability, Firm Size and Capital Intensity have no effect on Tax Avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Company Size, Capital Intensity Penelitian ini bertujuan untuk menganalisis pengaruh dari profitabilitas, leverage, ukuran perusahaan dan capital intensity terhadap tax avoidance. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan manufaktur sub sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahuan 2017-2021 yang didapat pada situs Indonesia Stock Exchange (IDX). Jenis penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, dengan alat pengolahan data yaitu aplikasi SPSS versi 25. Hasil dari penelitian ini menunjukan bahwa Leverage berpengaruh negatif terhadap Tax Avoidance, sedangkan Profitabilitas, Ukuran Perusahaan dan Capital Intensity tidak berpengaruh terhadap Tax Avoidance. Kata Kunci: Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan, Capital Intesnity

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 227
Call Number: SE/32/23/171
NIM/NIDN Creators: 43219010010
Uncontrolled Keywords: Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan, Capital Intesnity
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri
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 > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 06 Dec 2023 04:31
Last Modified: 06 Dec 2023 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/84594

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