PENGARUH INTENSITAS ASET TETAP DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022)

MEILINA, INTAN (2024) PENGARUH INTENSITAS ASET TETAP DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to see how much influence fixed asset intensity and financial performance have on tax avoidance. The population in this research is all mining companies listed on the Indonesian Stock Exchange for the 2019-2022 period, totaling 26 companies. The sampling technique used in this research was purposive sampling so that the number of financial reports examined by the author was 104 financial reports. The method used is causal with multiple linear regression analysis techniques with the help of SPSS Version 27 software. The results of this research are that fixed asset intensity has a negative effect on tax avoidance. Liquidity has a positive effect on tax avoidance. Solvency has a positive effect on tax avoidance. Profitability has a negative effect on tax avoidance. Fixed asset intensity influences tax avoidance actions. Tax avoidance actions in this research can be influenced by fixed asset intensity, liquidity, solvency and profitability by 85.7% and the remaining 14.3% is influenced by other variables. Keywords: fixed asset intensity, financial performance, tax avoidance Penelitian ini bertujuan untuk melihat seberapa pengaruhnya intensitas aset tetap dan kinerja keuangan terhadap penghindaran pajak. Populasi pada penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di bursa efek indonesia periode 2019-2022 sebanyak 26 perusahaan. Teknik sampel yang digunakan pada penelitian ini adalah purposive sampling sehingga banyaknya laporan keuangan yang diteliti penulis sebanyak 104 laporan keuangan. Metode yang digunakan adalah kausal dengan teknik analisis regresi linear berganda dengan bantuan software SPSS Versi 27. Hasil daripada penelitian ini adalah intensitas aset tetap berpengaruh negatif terhadap tindakan penghindaran pajak. Likuiditas berpengaruh positif terhadap tindakan penghindaran pajak. Solvabilitas berpengaruh positif terhadap tindakan penghindaran pajak. Profitabilitas berpengaruh negatif terhadap tindakan penghindaran pajak. intensitas aset tetap berpengaruh terhadap tindakan penghindaran pajak. Tindakan penghindaran pajak pada penelitian ini dapat dipengaruhi oleh intensitas aset tetap, likuiditas, solvabilitas dan profitabilitas sebesar 85.7% dan sisanya 14.3% dipengaruhi oleh variabel lain. Kata Kunci : intensitas aset tetap, kinerja keuangan, penghindaran pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 083
Call Number: SE/32/24/063
NIM/NIDN Creators: 43219110130
Uncontrolled Keywords: intensitas aset tetap, kinerja keuangan, penghindaran pajak
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.2 Extraction of Mineral/Industri Pertambangan
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 > 657.73 Fix Assets/Aset Tetap
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 22 Apr 2024 06:33
Last Modified: 22 Apr 2024 06:33
URI: http://repository.mercubuana.ac.id/id/eprint/88124

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