PENGARUH CAPITAL INTENSITY, LEVERAGE & SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2019 – 2021)

SETIANINGSIH, SETIANINGSIH (2022) PENGARUH CAPITAL INTENSITY, LEVERAGE & SALES GROWTH TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2019 – 2021). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 Cover.pdf
Download (645kB) | Preview
[img]
Preview
 Text (ABSTRAK)
02 Abstrak.pdf
Download (217kB) | Preview
[img] Text (BAB I)
03 Bab I.pdf
Restricted to Registered users only
Download (505kB)
[img] Text (BAB II)
04 Bab 2.pdf
Restricted to Registered users only
Download (529kB)
[img] Text (BAB III)
05 Bab 3.pdf
Restricted to Registered users only
Download (315kB)
[img] Text (BAB IV)
06 Bab 4.pdf
Restricted to Registered users only
Download (504kB)
[img] Text (BAB V)
07 Bab 5.pdf
Restricted to Registered users only
Download (217kB)
[img] Text (DAFTAR PUSTAKA)
08 Daftar Pustaka.pdf
Restricted to Registered users only
Download (534kB)
[img] Text (LAMPIRAN)
09 Lampiran.pdf
Restricted to Registered users only
Download (495kB)

Abstract

This study aims to examine and determine the effect of capital intensity, leverage & sales growth on tax avoidance. The research method used is a quantitative method. The data used is secondary data in the form of financial statements of mining sector companies listed on the Indonesia Stock Exchange for 3 observation periods, namely between 2019-2021 obtained from the IDX official website and the company website. Determination of the sample using purposive sampling so that the data obtained are 21 mining companies and 63 research sample data. Furthermore, the data analysis used is analysis in the form of multiple linear regression test. The results showed that capital intensity and sales growth had a significant effect on tax avoidance, while leverage had no significant effect on tax avoidance. Key Words : Capital Intensity, Leverage, Sales Growth, Tax Avoidance Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh capital intensity, leverage & sales growth terhadap tax avoidance. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama 3 periode pengamatan yaitu antara tahun 2019-2021 yang diperoleh dari website resmi BEI dan website perusahaan. Penentuan sample menggunakan purposive sampling sehingga data yang diperoleh sebanyak 21 perusahaan pertambangan dan 63 data sampel penelitian. Selanjutnya, analisis data yang digunakan adalah analisis dalam bentuk uji regresi liner berganda. Hasil penelitian menunjukan bahwa capital intensity dan sales growth berpengaruh signifikan terhadap tax avoidance, sedangkan leverage tidak berpengaruh terhadap tax avoidance. Kata kunci: Capital Intensity, Leverage, Sales Growth, Tax Avoidance

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 225
Call Number: SE/32/22/141
NIM/NIDN Creators: 43218110137
Uncontrolled Keywords: Capital Intensity, Leverage, Sales Growth, Tax Avoidance
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 21 Nov 2022 03:58
Last Modified: 21 Nov 2022 03:58
URI: http://repository.mercubuana.ac.id/id/eprint/71796

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.