PENGARUH THIN CAPITALIZATION, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di BEI tahun 2017-2022)

RESTASIA, REYNA (2024) PENGARUH THIN CAPITALIZATION, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di BEI tahun 2017-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the influence of Thin Capitalization, Profitability, Leverage, and Capital Intensity on Tax Avoidance. This research was conducted with 60 data samples. The population used in this research is manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling method is by using purposive sampling with predetermined criteria. The number of samples collected was 60 samples. Data analysis uses multiple linear regression analysis methods, and classical assumption analysis which is processed using IBM SPSS Version 15. The results of this research show that thin capitalization, leverage, and capital intensity do not have a significant effect on tax avoidance in companies in various industrial sectors, and on profitability significant effect on tax avoidance. Keywords : Thin Capitalization, Profitabilitas, Leverage, and Capital Intensity, Tax Avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh Thin Capitalization, Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di BEI tahun 2017-2022). Penelitian ini dilakukan dengan 60 sampel data. Populasi yang digunakan pada penelitian ini adalah Perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Metode pengambilan sampel yaitu dengan menggunakan purposive sampling dengan kriteria yang telah di tentukan. Jumlah sampel yang terkumpul 60 sampel. Analisis data menggunakan metode analisis regresi linier berganda, dan analisis asumsi klasik yang diolah dengan menggunakan IBM SPSS Versi 15. Hasil penelitian ini menunjukan bahwa thin capitalization, leverage, dan capital intensity tidak berpengaruh signifikan terhadap tax avoidance pada Perusahaan sektor aneka industri, dan untuk profitabilitas berpengaruh signifikan terhadap tax avoidance. Kata Kunci : Thin Capitalization, Profitabilitas, Leverage, dan Capital Intensity, Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 103
NIM/NIDN Creators: 43219010174
Uncontrolled Keywords: Thin Capitalization, Profitabilitas, Leverage, dan Capital Intensity, Tax Avoidance.
Subjects: 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
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 > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 03 May 2024 04:31
Last Modified: 03 May 2024 04:31
URI: http://repository.mercubuana.ac.id/id/eprint/88427

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