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.
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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 |
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