Sinuraya, Grace Lapida (2021) Pengaruh Profitabilitas, Leverage, Sales Growth, Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Sektor Konsumsi Yang Terdaftar di BEI Tahun 2016–2019 = The Effect OF Profitability, Leverage, Sales Growth, And Capital Intensity On Tax Avoidance On Consumer Sector Companies Listed On IDX Year 2016–2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilaksanakan dengan tujuan menganalisis, mengamati, serta menguji pengaruh profitabilitas, leverage, sales growth, dan capital intensity terhadap tax avoidance pada perusahaan sektor konsumsi yang terdaftar di BEI tahun 2016 – 2019. Data yang dipakai dalam pelaksanaan penelitian ini adalah sebanyak 173 data kurun waktu 4 tahun yang bersumber dari Bursa Efek Indonesia. Sampel dipilih dengan menggunakan metode purposive sampling dan terpilih 51 perusahaan sampel. Metode analisis tang dipakai pada penelitian ini yaitu analisis regresi linier berganda, dan diproses oleh aplikasi SPSS versi 25. Hasil pengujian ini menyatakan profitabilitas secara parsial berpengaruh positif signifikan terhadap tax avoidance. Namun, leverage, sales growth, dan capital intensity tidak signifikan terhadap tax avoidance. / This study was conducted with the aim of analyzing, observing, and testing the effect of profitability, leverage, sales growth, and capital intensity on tax avoidance in consumption sector companies listed on the Indonesia Stock Exchange in 2016 – 2019. The data used in the implementation of this research are 173 data from that period. period of 4 years sourced from the Indonesia Stock Exchange. Sample selection using purposive sampling method and selected 51 sample companies. The analytical method used in this study is multiple linear regression analysis, and processed with the SPSS version 25 application. The results of this test state that profitability partially has a significant positive effect on tax avoidance. However, leverage, sales growth, and capital intensity are not significant to tax avoidance.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Return on asset; Debt to asset ratio; Sales growth; Fix asset intensity ratio; Tax avoidance | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 5225 not found. | ||||||||
Date Deposited: | 02 Feb 2022 12:20 | ||||||||
Last Modified: | 23 Mar 2022 02:14 | ||||||||
URI: | http://repository.uph.edu/id/eprint/45280 |
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