Pengaruh Intensitas Modal Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Indonesia Periode 2017-2020)

Putri, Aulia Ananda (2022) Pengaruh Intensitas Modal Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Indonesia Periode 2017-2020). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh intensitas modal terhadap penghindaran pajak. Metode penelitian yang diaplikasikan pada penelitian ini yaitu penelitian kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh dari S&P Capital platform pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2017-2020. Pengambilan sampel menggunakan metode purposive sampling sebanyak 30 perusahaan. Variabel yang digunakan adalah intensitas modal sebagai variabel independent dan penghindaran pajak sebagai variabel dependen. Teknik analisis data yang digunakan pada penelitian ini yaitu menggunakan analisis regresi linear berganda yang diolah menggunakan SPSS Statistics versi 26. Hasil penelitian ini menyatakan bahwa intensitas modal mempengaruhi secara negatif dan signifikan terhadap penghindaran pajak./This research was conducted with the aim of knowing the effect of capital intensity on tax avoidance. The research method applied in this research is quantitative research. This study uses secondary data obtained from the S&P Capital platform on all manufacturing companies listed on the Indonesia Stock Exchange during the 2017- 2020. The data collection using purposive sampling method as many as 30 companies. The variables used are capital intensity as the independent variable and tax avoidance as the dependent variable. The data analysis technique used in this research is using multiple linear regression analysis which is processed using SPSS Statistics version 26. The results of this study state that capital intensity has a negative and significant impact on tax avoidance.

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