The influence of capital intensity, firm size and profitability toward tax avoidance in consumer goods industry in indonesia stock exchange

Clarissa, Silvia (2021) The influence of capital intensity, firm size and profitability toward tax avoidance in consumer goods industry in indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax avoidance is the legal act of taxpayers who are looking for ways to minimize tax payments in accordance with the applicable rules in the law. There are many things that may influence the tax avoidance in companies. Therefore, this research is conducted to do an analysis regarding the influence of capital intensity, firm size and profitability towards tax avoidance in the Consumer Goods Industry listed on Indonesia Stock Exchange (IDX) within the period 2015-2019. A purposive sampling technique is used where 28 out of 67 companies are chosen as the samples in accordance with the criteria. This study is a descriptive study under the quantitative approach; to collect the secondary data for this research, the method used is documentation. The analysis in this research uses the tool SPSS 25 to run the multiple linear regression analysis. The result of this research reveals that partially, capital intensity has no influence towards tax avoidance, while firm size and profitability have an influence towards tax avoidance. Simultaneously, capital intensity, firm size and profitability have no influence on tax avoidance. / Penghindaran pajak adalah tindakan dimana wajib pajak yang mencari berbagai cara untuk meminimalkan pembayaran pajak sesuai dengan aturan yang berlaku dalam undang-undang perpajakan. Ada banyak hal yang dapat mempengaruhi penghindaran pajak di perusahaan. Oleh karena itu, penelitian ini dilakukan untuk melakukan analisis mengenai pengaruh intensitas modal, ukuran perusahaan dan profitabilitas terhadap penghindaran pajak pada Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik purposive sampling digunakan dimana 28 dari 67 perusahaan dipilih sebagai sampel sesuai dengan kriteria. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif; untuk mengumpulkan data sekunder untuk penelitian ini, metode yang digunakan adalah dokumentasi. Analisis dalam penelitian ini menggunakan alat bantu SPSS 25 untuk menjalankan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, intensitas modal tidak berpengaruh terhadap penghindaran pajak, sedangkan ukuran perusahaan dan profitabilitas berpengaruh terhadap penghindaran pajak. Secara simultan intensitas modal, ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap penghindaran pajak.

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