Determinan Faktor yang Mempengaruhi Penghindaran Pajak (Studi pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) = Determinants of Factors Affecting Tax Avoidance (Study on Consumer Goods Companies Listed on Indonesia Stock Exchange Period 2018-2020)

Simbolon, Anathasia Dela Chelsa (2021) Determinan Faktor yang Mempengaruhi Penghindaran Pajak (Studi pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) = Determinants of Factors Affecting Tax Avoidance (Study on Consumer Goods Companies Listed on Indonesia Stock Exchange Period 2018-2020). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh dari Inventory Intensity Ratio, Profitabilitas, Tingkat Hutang dan Pertumbuhan Penjualan terhadap terjadinya penghindaran pajak. Objek penelitian ini merupakan perusahaan Consumer Goods sektor non-cyclical yang terdaftar di Bursa Efek Indonesia selama periode 2018-2020. Pemilihan sampel dilakukan dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 65 perusahaan. Metode analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis penelitian ini menunjukkan bahwa (1) Inventory Intensity Ratio dan Profitabilitas memiliki pengruh negatif terhadap penghindaran pajak (2) Tingkat Hutang tidak berpengaruh terhadap Penghindaran Pajak (3) Pertumbuhan Penjualan memiliki pengaruh positif terhadap Penghindaran Pajak / This study aims to obtain empirical evidence regarding the effect of Inventory Intensity Ratio, Profitability Ratio, Leverage Ratio and Sales Growth on Tax Avoidance. The objects in this research are Consumer Goods companies sector non-cyclical list on Indonesia Stock Exchange period 2018-2020. This research uses purposive sampling method selecting 65 consumer goods companies. Data were analysed using multiple linear regression method. Based on the analysis, the reseatch found that (1) Inventory Intensity Ratio and Profitability has a negative effect on tax avoidance (2) Leverage have no effect on tax avoidance (3) Sales Growth has a positive effect on tax avoidance.

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