Pengaruh leverage, profitabilitas, capital intensity terhadap penghindaran pajak pada perusahaan sektor industri yang terdaftar di bei periode 2018-2020

Purwandani, Revi Redhita (2022) Pengaruh leverage, profitabilitas, capital intensity terhadap penghindaran pajak pada perusahaan sektor industri yang terdaftar di bei periode 2018-2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk menganalisis, mengamati dan menguji leverage, profitabilitas, capital intensity terhadap Tax Avoidance pada perusahaan sector manufaktur yang terdaftar pada BEI pada tahun 2018-2020. Jumlah sampel yang digunakan pada penelitian ini yaitu 186 sampel selama 3 tahun yang diambil dari S&P Market Intelligence. Berdasarkan pemilihan sampel menggunakan metode purposive sampling maka terdapat 186 sampel yang memenuhi kriteria. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan program statistic SPSS. Hasil penelitian menemukan bahwa leverage berpengaruh negatif terhadap penghindaran pajak, profitabilitas berpengaruh positif terhadap penghindaran pajak, capital intensity tidak berpengaruh terhadap penghindaran pajak. / This study was conducted to analyze, observe and test leverage, profitability, capital intensity on Tax Avoidance in manufacturing sector companies listed on the BEI in 2018-2020. The number of samples used in this study is 186 samples for 3 years taken from S&P Market Intelligence. Based on the selection of samples using the purposive sampling method, there were 186 samples that met the criteria. The analytical method used in this research is multiple linear regression analysis with the help of SPSS statistical program. The results of the study found that leverage had a negative effect on tax avoidance, profitability had a positive effect on tax avoidance, and capital intensity had no effect on tax avoidance.

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