Pengaruh profitabilitas, kompensasi rugi fiskal, capital intensity, dan leverage terhadap tax avoidance pada perusahaan sektor financial yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 = The effect of profitability, fiscal loss compensation, capital intensity, and leverage on the financial sector companies listed on Indonesia Stock Exchange 2018 – 2020

Rahmah, Mil (2022) Pengaruh profitabilitas, kompensasi rugi fiskal, capital intensity, dan leverage terhadap tax avoidance pada perusahaan sektor financial yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 = The effect of profitability, fiscal loss compensation, capital intensity, and leverage on the financial sector companies listed on Indonesia Stock Exchange 2018 – 2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksanakan dengan tujuan menganalisis, mengamati, serta menguji pengaruh profitabilitas, kompensasi rugi fiskal, capital intensity, dan leverage terhadap tax avoidance pada perusahaan sektor financial yang terdaftar di BEI tahun 2018 – 2020. Data yang dipakai dalam pelaksanaan penelitian ini adalah sebanyak 162 data kurun waktu 3 tahun yang bersumber dari Bursa Efek Indonesia. Sampel dipilih dengan menggunakan metode purposive sampling dan terpilih 57 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. Leverage berpengaruh negatif signifikan terhadap tax avoidance. Namun, kompensasi rugi fiskal dan capital intensity tidak signifikan terhadap tax avoidance / This study was conducted with the aim of analyzing, observing, and testing the effect of profitability, fiscal loss compensation, capital intensity, and leverage on tax avoidance in financial sector companies listed on the Indonesia Stock Exchange in 2018 – 2020. The data used in the implementation of this research are 162 data from that period. period of 3 years sourced from the Indonesia Stock Exchange. Sample selection using purposive sampling method and selected 57 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. Leverage has a significant negative effect on tax avoidance However, fiscal loss compensation and capital intensity are not significant to tax avoidance.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Rahmah, Mil01017200016ladunka.rahmah@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYanti, YantiNIDN20140213yanti.bun02@gmail.com
Uncontrolled Keywords: Return on Asset ; Kompensasi Rugi Fiskal ; Fix Aset Intensity Ratio ; Debt to Asset Ratio ; Tax Avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: MIL LADUNKA RAHMAH
Date Deposited: 18 Jul 2022 07:49
Last Modified: 18 Jul 2022 07:49
URI: http://repository.uph.edu/id/eprint/48750

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