Tianussan, Daniel (2022) The effect of profitability, capital structure and firm size toward tax avoidance of infrastructure firms listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The development of a country is often measured by the infrastructure development of the country. However, infrastructure development is limited by funds owned by the government. This condition requires state revenues from tax collection. This is to reduce the occurrence of tax avoidance by the company, because it requires a study of the effect of company characteristics on tax avoidance. The main purpose of this study was to determine the effect of profitability, capital structure and firm size towards tax avoidance of infrastructure firms listed on the Indonesia Stock Exchange. This study covers infrastructure companies listed on the Indonesia Stock Exchange in the 2017-2020 period. This research is a quantitative descriptive study using secondary data, namely financial statements. By using purposive sampling method, from a total population of 47 companies, 13 companies were selected as the research sample. The method of analysis in this research is multiple regression model. Based on the results of the study, it shows that profitability, capital structure, and company size have a significant positive effect on tax avoidance in infrastructure companies listed on the Indonesian stock exchange in the 2017-2020 period./ Perkembangan suatu negara sering diukur dengan pembangunan infrastruktur negara tersebut. Tetapi pembangunan infrastruktur terbatas dengan dana yang dimiliki pemerintah, dikarenakan hal tersebut dibutuhkannya pemungutan pajak yang lebih efektif untuk meningkatkan pemasukan negara. Hal tersebut untuk mengurangi terjadinya penghindaran pajak oleh perusahaan, dikarenakan hal tersebut dibutuhkannya studi pengaruh karakteristik perusahaan terhadap penghindaran pajak. Tujuan utama penelitian ini adalah untuk mengetahui pengaruh profitabiltias, struktur modal dan ukuran perusahaan terhadap penghindaran pajak perusahaan infrastruktur yang terdaftar pada Bursa Efek Indonesia. Studi ini meliputi perusahaan infrastruktur yang terdaftar pada Bursa Efek Indonesia pada periode 2017-2020. Penelitian ini adalah penelitian deskriptif kuantitatif dengan menggunakan data sekunder yaitu laporan keuangan. Dengan menggunakan metode purposive sampling, dari total populasi 47 perusahaan, 13 perusahaan yang dipilih menjadi sampel penelitian. Metode analisis dalam penelitian ini adalah model regresi berganda. Berdasarkan hasil penelitian menunjukan profitabilitas, struktur modal, dan ukuran perusahaan memiliki positif signifikan terhadap penghindaran pajak pada perusahaan infrastruktur yang terdaftar pada bursa efek Indonesia pada periode 2017-2020.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | profitability; capital structure; firm size; tax avoidance | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 23462 not found. | ||||||||
Date Deposited: | 15 Aug 2022 07:53 | ||||||||
Last Modified: | 15 Aug 2022 07:53 | ||||||||
URI: | http://repository.uph.edu/id/eprint/49607 |
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