Pengaruh Profitabilitas, Leverage, Fixed Asset Intensity, dan Sales Growth terhadap Tax Avoidance pada Perusahaan yang Terdaftar di Bursa Efek Indonesia = The Effect of Profitability, Leverage, Fixed Asset Intensity, and Sales Growth to Tax Avoidance on Indonesia Stock Exchange

Mutiara, Dinda (2021) Pengaruh Profitabilitas, Leverage, Fixed Asset Intensity, dan Sales Growth terhadap Tax Avoidance pada Perusahaan yang Terdaftar di Bursa Efek Indonesia = The Effect of Profitability, Leverage, Fixed Asset Intensity, and Sales Growth to Tax Avoidance on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini untuk mengetahui apakah variabel independen berpengaruh terhadap variabel dependen yaitu apakah profitabilitas berpengaruh terhadap penghindaran pajak, leverage berpengaruh terhadap penghindaran pajak, fixed asset intensity berpengaruh terhadap penghindaran pajak, dan sales growth berpengaruh terhadap penghindaran pajak. Populasi pada penelitian ini menggunakan seluruh data perusahaan manufaktur sektor industri barang konsumsi yang telah terdaftar di Bursa Efek Indonesia dari tahun 2017-2019 yang dimana jumlah populasi yang diambil adalah sebanyak 50 perusahaan yang telah memenuhi ketentuan. Metode penelitian menggunakan metode analisis linear berganda dengan bantuan aplikasi SPSS. Dengan hasil penelitian, Profitabilitas berpengaruh negatif terhadap penghindaran pajak, Leverage tidak berpengaruh secara signifikansi terhadap penghindaran pajak, Fixed Asset Intensity berpengaruh negatif terhadap penghindaran pajak, dan Sales Growth tidak berpengaruh secara signifikansi terhadap penghindaran pajak. / The purpose of this study is to determine whether the independent variable affects the dependent variable, namely whether profitability has an effect on tax avoidance, leverage has an effect on tax avoidance, fixed asset intensity has an effect on tax avoidance, and sales growth has an effect on tax avoidance. The population in this study uses all data on manufacturing companies in the consumer goods industry sector that have been listed on the Indonesia Stock Exchange from 2017-2019, where the total population taken is 50 companies that have met the requirements.The research method uses multiple linear analysis method with the help of SPSS application. With the results of the study, Profitability has a negative effect on Tax Avoidance, Leverage has no significant effect on Tax Avoidance, Fixed Asset Intensity has a negative effect on Tax Avodaince, and Sales Growth has no significant effect on Tax Avoidance.

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