PENGARUH CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022)

AZZAHRA, ZELIKA (2024) PENGARUH CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax avoidance is a tax avoidance effort that is carried out legally which is still in accordance with the provisions of tax laws and regulations to streamline the payment of the amount of tax owed. The purpose of this study was to determine the effect of capital intensity, sales growth and firm size on tax avoidance.The population used in this study is the mining companies listed on the Indonesia Stock Exchange (IDX). The total sample used is 22 selected companies listed on the Indonesia Stock Exchange.. Determination of the sample using Purposive Sampling method. The data analysis used in this study is multiple linear regression with the SPSS version 25 program. The results showed that: (1) capital intensity has a positive effect on tax avoidance, (2) sales growth intensity has no effect on tax avoidance, (3) firm size intensity has a positive effect on tax avoidance. Keywords: capital intensity, sales growth, firm size, tax avoidance, mining Penghindaran pajak merupakan upaya penghindaran pajak yang dilakukan secara legal yang masih sesuai dengan ketentuan peraturan perundang-undangan perpajakan untuk mengefisiensikan pembayaran jumlah pajak yang terutang. Tujuan penelitian adalah untuk mengetahui pengaruh capital intensity, sales growth dan ukuran perusahaan terhadap tax avoidance. Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Total sampel yang digunakan sebanyak 22 perusahaan yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan metode Purposive Sampling. Analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan program SPSS versi 25. Hasil penelitian menunjukkan bahwa : (1) capital intensity berpengaruh positif terhadap tax avoidance, (2) sales growth tidak berpengaruh terhadap tax avoidance, (3) ukuran perusahaan berpengaruh positif terhadap tax avoidance. Kata kunci : capital intensity, sales growth, ukuran perusahaan, tax avoidance, pertambangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 062
Call Number: SE/32/24/044
NIM/NIDN Creators: 43220010005
Uncontrolled Keywords: capital intensity, sales growth, ukuran perusahaan, tax avoidance, pertambangan.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi
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 > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 30 Mar 2024 01:42
Last Modified: 30 Mar 2024 01:42
URI: http://repository.mercubuana.ac.id/id/eprint/87702

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