PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, INTENSITAS ASET TETAP, PROFITABILITAS, DANINTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK (StudiKasus PerusahaanManufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)

Anjani, Dinda Belia (2025) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, INTENSITAS ASET TETAP, PROFITABILITAS, DANINTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK (StudiKasus PerusahaanManufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

This research aims to analyze the influence of Sustainability Report Disclosure, Fixed Assets Intensity, Profitability, and Inventory Intensity on Tax Avoidance. The research focuses on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the years 2019-2023. The sampling technique employed is non-probability sampling using the purposive sampling method. The total population for this study consists of 46 manufacturing companies in the consumer goods industry sector, and 25 companies were selected as samples. This research utilizes descriptive statistical analysis, classical assumption tests, hypothesis testing, and multiple linear regression analysis to determine the impact of each independent variable on tax avoidance. The data used are secondary data in the form of financial reports of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the years 2019-2023. The analysis of this research is conducted using SPSS statistical software version 25. The research findings indicate that Sustainability Report Disclosure and Fixed Asset Intensity do not affect Tax Avoidance. Meanwhile, Profitability and Inventory Intensity have a negative impact on Tax Avoidance Penelitian ini bertujuan untuk menganalisis Pengaruh Pengungkapan Sustainability Report, Intensitas Aset Tetap, Profitabilitas dan Intensitas Persediaan terhadap Penghindaran Pajak. Objek penelitian ini yaitu perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Teknik pengambilan sampel menggunakan non probability sampling dengan metode purposive sampling. Total populasi pada penelitian ini yaitu 46 perusahaan manufaktur sektor industri barang konsumsi dan yang terpilih menjadi sampel sebanyak 25 perusahaan. Penelitian ini menggunakan teknik analisis statistic deskriptif, uji asumsi klasik, uji hipotesis dan analisis regresi linier berganda untuk mengetahui pengaruh dari masing-masing variabel independen terhadap penghindaran pajak. Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Analisis penelitian ini menggunakan software statistik SPSS versi 25. Hasil penelitian menunjukkan bahwa Sustainability Report dan Intensitas Aset Tetap tidak berpengaruh terhadap Penghindaran Pajak. Sedangkan Profitabilitas dan Intensitas Persediaan memiliki pengaruh negatif terhadap Penghindaran Pajak.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43220120024
Uncontrolled Keywords: Sustainability Report Disclosure, Fixed Assets Intensity, Profitability, and Inventory Intensity. Pengungkapan Sustainability Report, Intensitas Aset Tetap, Profitabilitas dan Intensitas Persediaan.
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: OKTAFIYANI AZ ZAHRO
Date Deposited: 04 Mar 2025 02:33
Last Modified: 04 Mar 2025 02:33
URI: http://repository.mercubuana.ac.id/id/eprint/94622

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