Analisis Pengaruh Profitability,Leverage, dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Sektor konsumsi yang Terdaftar BEI 2010-2019 = Analysis of the effect of profitability, leverage, and capital intensity on tax avoidance in consumption sector companies listed in Indonesia stock exchange for the period 2010–2019

Sihombing, Juniati (2021) Analisis Pengaruh Profitability,Leverage, dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Sektor konsumsi yang Terdaftar BEI 2010-2019 = Analysis of the effect of profitability, leverage, and capital intensity on tax avoidance in consumption sector companies listed in Indonesia stock exchange for the period 2010–2019. Bachelor thesis, UNIVERSITAS PELITA HARAPAN.

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Abstract

Penelitian ini dilakukan untuk menganalisis, mengamati dan menguji pengaruh Profitability, Leverage, dan Capital Intensity terhadap Tax Avoidance pada perusahaan Sektor konsumsi yang terdaftar di BEI pada tahun 2010 – 2019. Adapun sampel yang digunakan pada penelitian ini yaitu sebanyak 290 sampel selama 10 tahun yang diambil dari Bursa Efek Indonesia, S&P. Berdasarkan kriteria yang sudah ditentukan maka terdapat 232 perusahaan yang memenuhi kriteria. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program statistik SPSS.Dari pengujian ini diperoleh hasil secara parsial bahwa, ROA tidak berpengaruh terhadap Tax Avoidance, Leverage berpengaruh positif signifikan terhadap Tax Avoidance, Capital Intensity berpengaruh positif Signifikan terhadap Tax Avoidance .Secara simultan ROA, Leverage dan Capital Intensity secara bersama sama berpengaruh terhadap Tax Avoidance /This research was conducted to analyze, observe and test the effect of Profitability, Leverage, and Capital Intensity on Tax Avoidance in consumption sector companies listed on the IDX in 2010 – 2019. The samples used in this study were 290 samples for 10 years taken. from the Indonesia Stock Exchange, S&P. Based on the predetermined criteria, there are 232 companies that meet the criteria. The analytical method used in this study is multiple linear regression analysis with the help of the SPSS statistical program. From this test partial results obtained that ROA has no effect on Tax Avoidance, Leverage has a significant positive effect on Tax Avoidance, Capital Intensity has a significant positive effect on Tax Avoidance . Simultaneously ROA, Leverage and Capital Intensity together have an effect on Tax Avoidance. Keywords : ROA, Leverage, Debt to Equity, Capital Intensity, Tax Avoidance

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