The effect of capital intensity, leverage and return on assets toward tax avoidance in mining industries listed on Indonesia Stock Exchange

Febriana, Febriana (2021) The effect of capital intensity, leverage and return on assets toward tax avoidance in mining industries listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this research is to determine the effect of capital intensity, leverage, and return on assets towards tax avoidance partially and simultaneously. This research is conducted using 48 mining companies listed on Indonesia Stock Exchange in the period of 2015 -2019. By using purposive sampling method, the sample chosen in this research are 14 companies, therefor the total of samples is 70. The analysis method used in this research is multiple linear regression. The independent variables of this research are capital intensity, leverage, and return on assets, while the dependent variables are tax avoidance. The result showed that capital intensity and leverage partially has no significant effect towards tax avoidance; return on assets partially has significant effect towards tax avoidance; and capital intensity, leverage, and return on assets simultaneously has significant effect toward tax avoidance in mining industries/Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intensitas modal, leverage, dan tingkat pengembalian asset terhadap penghidaran pajak secara parsial dan simultan. Penelitian ini dilakukan menggunakan 48 perusahaan yang terdaftar di Bursa Efek Indonesia dalam periode 2015-2019. Dengan menggunakan metode Purposive Sampling, sampel yang terpilih dalam penelitian ini adalah 14 perusahaan, maka dari itu jumlah sampel adalah 70. Metoda analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Variabel indipenden yang digunakan dalam penelitian ini adalah intinsitas modal, leverage, dan tingkat pengembalian modal, sedangkan variabel dependennya adalah penghidaran pajak. Hasilnya menunjukkan bahwa intensitas modal dan leverage tidak memiliki pengaruh terhadap penghidaran pajak secara parsial, tingkat pengembaluan aset memiliki pengaruh terhadap penghidaran pajak secara parsial, dan intensitas modal, leverage, dan tingkat pengembalian aset memiliki pengaruh terhadap penghidaran pajak secara simultan

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