PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS, DAN FIRM VALUE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

JENNY, JENNY (2025) PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS, DAN FIRM VALUE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research explores the impact of capital intensity, leverage, profitability, and firm value on tax avoidance practices. The study centers on consumer goods manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2023. A sample of 196 companies was chosen through purposive sampling. Multiple linear regression was employed to analyze the data. The findings indicate that capital intensity and firm value have a statistically significant positive effect on tax avoidance. However, leverage and profitability do not exhibit significant effects on tax avoidance behavior. Keywords : Capital Intensity, Leverage, Profitability, Firm Value, Tax Avoidance Studi ini menyelidiki bagaimana intensitas modal, leverage, profitabilitas, dan nilai perusahaan mempengaruhi praktik penghindaran pajak. Perusahaan-perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020 hingga 2023 menjadi fokus penelitian. Dengan menggunakan metode purposive sampling, 196 perusahaan dipilih sebagai sampel. Data dianalisis dengan regresi linier ganda. Hasil penelitian menunjukkan bahwa intensitas modal dan nilai perusahaan secara signifikan mempengaruhi penghindaran pajak secara positif. Di sisi lain, leverage dan profitabilitas tidak menunjukkan pengaruh yang signifikan terhadap perilaku penghindaran pajak. Kata Kunci : Intensitas Modal, Leverage, Profitabilitas, Nilai Perusahaan, Penghindaran Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 117
NIM/NIDN Creators: 43219110234
Uncontrolled Keywords: Intensitas Modal, Leverage, Profitabilitas, Nilai Perusahaan, Penghindaran Pajak
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 31 May 2025 06:55
Last Modified: 31 May 2025 06:55
URI: http://repository.mercubuana.ac.id/id/eprint/95678

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