PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019 -2022)

Abrar, Hanif Khaerul (2024) PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019 -2022). S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk melakukan studi empiris mengenai pengaruh hubungan antara profitabilitas, pertumbuhan penjualan, dan capital intensity dengan praktik tax avoidance pada perusahaan, tax avoidance telah menjadi isu yang penting dalam lingkup akademis dan praktik bisnis, karena mempengaruhi keputusan keuangan perusahaan serta tata kelola perusahaan. Variabel independen adalah Profitabilitas, Pertumbuhan Penjualan, dan capital intensity, sedangkan variabel dependen dalam penelitian ini adalah tax avoidance. Penelitian ini menggunakan sebanyak 24 sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada rentang waktu tahun 2019 sampai 2022, sehingga total sampel yaitu 96 sampel. Data dikumpulkan dari laporan keuangan tahunan yang dipublikasikan dalam website Bursa Efek Indonesia. Teknik sampling yang digunakan adalah teknik purposive sampling dan analisis yang digunakan adalah analisis regresi berganda dengan menggunakan aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance perusahaan pertambangan Tahun 2019 – 2022, pertumbuhan penjualan berpengaruh positif dan signifikan terhadap tax avoidance perusahaan pertambangan Tahun 2019 – 2022 dan capital intensity berpengaruh positif dan signifikan terhadap tax avoidance perusahaan pertambangan Tahun 2019 – 2022 This study aims to conduct an empirical study of the effect of the relationship between profitability, sales growth, and capital intensity with tax avoidance practices in companies, tax avoidance has become an important issue in academia and business practice, because it affects corporate financial decisions and corporate governance. The independent variables are Profitability, Sales Growth, and Capital Intensity, while the dependent variable in this study is tax avoidance. This study used 24 samples of mining companies listed on the Indonesia Stock Exchange in the 2019 to 2022 timeframe, so that the total sample was 96 samples. The data was collected from annual financial reports published on the Indonesia Stock Exchange website. The sampling technique used is purposive sampling technique and the analysis used is multiple regression analysis using the SPSS 25 application. The results of this study indicate that profitability has a positive and significant effect on tax avoidance of mining companies in 2019 - 2022, sales growth has a positive and significant effect on tax avoidance of mining companies in 2019 - 2022 and capital intensity has a positive and significant effect on tax avoidance of mining companies in 2019 - 2022.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219120070
Uncontrolled Keywords: profitabilitas, pertumbuhan penjualan, capital intensity, tax avoidance profitability, sales growth, capital intensity, tax avoidance
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: SILMI KAFFA MARISKA
Date Deposited: 10 Dec 2024 03:23
Last Modified: 10 Dec 2024 03:23
URI: http://repository.mercubuana.ac.id/id/eprint/93055

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