Magdalena, Selvi (2024) PENGARUH PROFITABILITAS, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energi yang Listing di Bursa Efek Indonesia tahun 2019-2023). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This study aims to analyze the effect of profitability, capital intensity, inventory intensity on tax avoidance with company size as a moderating variable. The object of this research is energy sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses purposive sampling method, the data used are secondary data and annual financial reports. The total sample in this study was 25 companies with the data analysis technique used was descriptive statistical analysis and multiple regression analysis, namely Moderate Regression Analysis using SPSS version 25. The results of this study are expected to show that Profitability, Capital Intensity, Inventory Intensity have a positive effect on tax avoidance. And company size is significantly able to moderate the influence between profitability on tax avoidance, company size significantly moderates the influence between capital intensity on tax avoidance and company size significantly moderates the influence between inventory intensity on tax avoidance Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, capital intensity, inventory intensity terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi. Objek penelitian ini yaitu perusahaan manufaktur sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Penelitian ini menggunakan metode purposive sampling, data yang digunakan data sekunder dan laporan keuangan tahunan. Total sampel pada penelitian ini yaitu 25 perusahaan dengan teknik analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi berganda yaitu Moderate Regression Analysis dengan menggunakan SPSS versi 25. Hasil penelitian ini diharapkan menunjukkan bahwa Profitabilitas, Capital Intensity, Inventory Intensity berpengaruh positif terhadap penghindaran pajak. Dan ukuran perusahaan secara signifikan mampu memoderasi pengaruh antara profitabilitas terhadap penghindaran pajak, ukuran perusahaan secara signifikan memoderasi pengaruh antara capital intensity terhadap penghindaran pajak dan ukuran perusahaan secara signifikan memoderasi pengaruh antara inventory intensity terhadap penghindaran pajak.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220120059 |
| Uncontrolled Keywords: | Tax Avoidance, Profitability, Capital Intensity, Inventory Intensity, Company Size Penghindaran Pajak, Profitabilitas, Capital Intensity, Inventory Intensity, Ukuran Perusahaan |
| 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: | 17 Jan 2025 03:06 |
| Last Modified: | 17 Jan 2025 03:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/93583 |
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