FRANSISKA, DIANA (2025) PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023). S1 thesis, Universitas Mercu Buana.
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Abstract
Tax avoidance is a common strategy employed by companies to legally minimize their tax burden. This study aims to examine the influence of leverage and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Leverage reflects the level of debt usage in the capital structure, while capital intensity reflects the proportion of investment in fixed assets. Both variables affect tax avoidance practices because they are associated with interest expenses and depreciation, which can reduce tax obligations. The research sample consisted of 132 observations from 33 companies selected using purposive sampling. Data were analyzed through multiple linear regression using SPSS version 25. The results indicate that leverage has a significant positive effect on tax avoidance, while capital intensity shows no significant effect. These findings suggest that companies with higher debt levels tend to utilize interest expenses as a tax planning instrument to reduce their liabilities. Keyword: Capital Intensity, Leverage, Tax Avoidance Penghindaran pajak (tax avoidance) merupakan strategi yang umum dilakukan perusahaan untuk meminimalkan beban pajak secara legal. Penelitian ini bertujuan menguji pengaruh leverage dan capital intensity terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020– 2023. Leverage mencerminkan tingkat penggunaan utang dalam struktur modal, sedangkan capital intensity menunjukkan besarnya investasi dalam aset tetap. Kedua variabel ini mempengaruhi praktik tax avoidance karena terkait dengan beban bunga dan depresiasi yang dapat mengurangi beban pajak. Sampel penelitian berjumlah 132 observasi dari 33 perusahaan dengan metode purposive sampling. Analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif signifikan terhadap tax avoidance, sedangkan capital intensity tidak berpengaruh signifikan. Temuan ini menegaskan bahwa perusahaan dengan tingkat utang yang tinggi cenderung memanfaatkan beban bunga untuk mengurangi kewajiban pajak. Kata Kunci: Capital Intensity, Leverage, Tax Avoidance
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 192 |
| NIM/NIDN Creators: | 43218120169 |
| Uncontrolled Keywords: | Capital Intensity, Leverage, 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 > 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Pandu Risdiyanto |
| Date Deposited: | 23 Sep 2025 09:20 |
| Last Modified: | 23 Sep 2025 09:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98383 |
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