PENGARUH PROFITABILITAS, LIKUIDITAS, CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Manufaktur Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021)

WANDARI, PIPIT SHELAWATI (2024) PENGARUH PROFITABILITAS, LIKUIDITAS, CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Sektor Manufaktur Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021). S1 thesis, Universitas Mercu Buana-Menteng.

[img] Text (Cover)
43217110374 - Pipit Shelawati Wandari - 01 Cover - Pipit Sw.pdf
Download (621kB)
[img] Text (Bab 1)
43217110374 - Pipit Shelawati Wandari - 02 Bab 1 - Pipit Sw.pdf
Restricted to Registered users only
Download (153kB)
[img] Text (Bab 2)
43217110374 - Pipit Shelawati Wandari - 03 Bab 2 - Pipit Sw.pdf
Restricted to Registered users only
Download (413kB)
[img] Text (Bab 3)
43217110374 - Pipit Shelawati Wandari - 04 Bab 3 - Pipit Sw.pdf
Restricted to Registered users only
Download (382kB)
[img] Text (Bab 4)
43217110374 - Pipit Shelawati Wandari - 05 Bab 4 - Pipit Sw.pdf
Restricted to Registered users only
Download (217kB)
[img] Text (Bab 5)
43217110374 - Pipit Shelawati Wandari - 06 Bab 5 - Pipit Sw.pdf
Restricted to Registered users only
Download (113kB)
[img] Text (Daftar Pustaka)
43217110374 - Pipit Shelawati Wandari - 07 Daftar Pustaka - Pipit Sw.pdf
Restricted to Registered users only
Download (165kB)
[img] Text (Lampiran)
43217110374 - Pipit Shelawati Wandari - 08 Lampiran - Pipit Sw.pdf
Restricted to Registered users only
Download (460kB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas dan capital intensity terhadap tax avoidance. Objek penelitian ini adalah perusahaan sektor manufaktur makanan & minuman yang terdaftar di Bursa Efek Indonesia tahun 2016- 2021. Jumlah sampel yang yang digunakan dalam penelitian ini adalah 14 perusahaan. Penelitian ini dilakukan dengan metode purposive sampling dan jumlah sampel sebanyak 84 data. Teknik pengambilan data menggunakan data sekunder. Data dianalisis menggunakan metode analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukan bahwa profitabilitas, likuiditas dan capital intensity berpengaruh positif dan signifikan terhadap tax avoidance. This research aims to examine the influence of profitability, liquidity, and capital intensity on tax avoidance. The object of this research is food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. The number of samples used in this research was 14 companies. This research was conducted using a purposive sampling method and the sample size was 84 data. Data collection techniques use secondary data. Data were analyzed using multiplelinear regression analysis methods with the help of the SPSS program. The researchresults show that profitability, liquidity, and capital intensity have a positive and significant effect on tax avoidance.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217110374
Uncontrolled Keywords: Tax Avoidance, Profitabilitas, Likuiditas, Capital Intensity Tax Avoidance, Profitability, Liquidity, Capital Intensity
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NAYLA AURA RAYANI
Date Deposited: 12 Sep 2024 03:21
Last Modified: 12 Sep 2024 03:21
URI: http://repository.mercubuana.ac.id/id/eprint/91324

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.