ADHA, ACHMAD LUTHFY (2024) PENGARUH LEVERAGE, CAPITAL INTENSITY, PROFITABILITAS, DAN COMPANY SIZE TERHADAP PERENCANAAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to verify the effect of leverage, capital intensity, profitability, and company size variables on tax planning variable. the populations used on this research are from mining sector companies listed in Indonesia Stock Exchange for the 2020-2022 period. This research used secondary data for data collection technique with total company populations listed in Indonesia Stock Exchange for the 2020-2022 period of 63 companies. Data collection on financial report of companies in this research used the purposive sampling method. Companies were selected based on certain criteria and 90 samples on financial report were obtained from 30 mining companies listed in Indonesia Stock Exchange for the 2020-2022 period. This research used multiple linear analysis method as statistical method for research tool. The analytical method used were descriptive statistical test, classic assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. Data advisability test conducted were model feasibility test and hypothetic test. The results of the test states capital intensity, profitability, and company size have an effect on tax planning. Meanwhile leverage has no effect on tax planning. Keywords: tax planning, leverage, capital intensity, company size, firm size. Penelitian ini bertujuan untuk menguji pengaruh variabel leverage, capital intensity, profitabilitas, dan company size terhadap variabel perencanaan pajak. Populasi penelitian yang digunakan dalam penelitian adalah perusahaan pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2022. Penelitian ini menggunakan data sekunder sebagai teknik pengumpulan data dengan jumlah populasi perusahaan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2020-2022 sebanyak 63 perusahaan. Pengambilan data laporan keuangan perusahaan pada penelitian ini dengan menggunakan metode purposive sampling. Perusahaan yang dipilih berdasarkan kriteria-kriteria tertentu dan didapatkan sampel sebanyak 90 laporan keuangan dari 30 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2020- 2022. Penelitian ini menggunakan metode analisis linier berganda sebagai metode statistik sebagai alat uji penelitian. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik yang antara lain uji normalitas, uji multikolonieritas, uji heterokedastisitas, dan uji autokorelasi. Dilakukan juga uji kelayakan model dan uji hipotesis. Hasil uji menyatakan bahwa capital intensity, profitabilitas, dan company size berpengaruh terhadap perencanaan pajak. Sedangkan leverage tidak berpengaruh terhadap perencanaan pajak. Kata kunci: perencanaan pajak, tax planning, leverage, capital intensity, profitabilitas, company size, ukuran perusahaan.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 24 141 |
| NIM/NIDN Creators: | 43219110034 |
| Uncontrolled Keywords: | perencanaan pajak, tax planning, leverage, capital intensity, profitabilitas, company size, ukuran perusahaan. |
| Subjects: | 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.434 Company/Perseroan 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 > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 04 Jun 2024 02:23 |
| Last Modified: | 04 Jun 2024 02:23 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/88848 |
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