PUTRI, REZA DWI AMANDA (2025) PENGARUH PROFITABILITAS, CAPITAL INTENSITY, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to examine the impact of profitability, capital intensity, sales growth, and company size on tax avoidance. This research focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The independent variables in this research include profitability, capital intensity, sales growth, and company size, while the dependent variable analyzed is tax avoidance. The data sources analyzed were secondary data obtained from the financial reports of companies in the sub-sector during the research period. The research sample was selected based on the purposive sampling method, with a total of 27 companies that met the criteria. Data processing is implemented through descriptive statistical tests, classical assumption tests, model suitability tests, and hypothesis tests using SPSS software version 25. Research findings reveal that capital intensity has a significant negative impact on tax avoidance. On the other hand, profitability, sales growth, and company size have no influence on tax avoidance practices. Keywords : Tax Avoidance, Profitability, Capital Intensity, Sales Growth, Company Size iset ini bermaksud menelaah dampak profitabilitas, capital intensity, sales growth, dan ukuran perusahaan pada penghindaran pajak. Riset ini berfokus pada perseroan manufaktur subsektor makanan dan minuman yang terhimpun di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Variabel independen dalam riset ini meliputi profitabilitas, capital intensity, sales growth, dan ukuran perusahaan, sedangkan variabel dependen yang dianalisis adalah penghindaran pajak. Sumber data yang dianalisis adalah data sekunder yang didapatkan dari laporan keuangan perseroan dalam subsektor tersebut selama periode penelitian. Sampel penelitian dipilih berdasarkan metode purposive sampling, dengan jumlah 27 perseroan yang memenuhi kriteria. Pengolahan data diimplementasikan melalui uji statistik deskriptif, uji asumsi klasik, uji kesesuaian model, serta uji hipotesis menggunakan perangkat lunak SPSS versi 25. Temuan riset mengungkapkan bahwa capital intensity berdampak negatif signifikan kepada penghindaran pajak. Di sisi lain, profitabilitas, sales growth, dan ukuran perusahaan tidak memiliki pengaruh pada praktik penghindaran pajak. Kata Kunci : Penghindaran Pajak, Profitabilitas, Capital Intensity, Sales Growth, Ukuran Perusahaan
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