Pengaruh financial distress dan capital intensity terhadap tax avoidance

Metta, Sherine Kurnia (2022) Pengaruh financial distress dan capital intensity terhadap tax avoidance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dan hubungan yang ditimbulkan antara financial distress dan capital intensity pada tax avoidance. Penelitian ini dilaksanakan pada perusahaan yang bergerak di bidang manufaktur yang terdaftar pada Bursa Efek Indonesia dengan rentang tahun 2017-2021 dengan jumlah perusahaan yang digunakan sebagai populasi berjumlah 78 perusahaan. Jumlah sampel yang digunakan pada penelitian ini berjumlah 224 sampel penelitian. Metode penentuan sampel yang digunakan pada penelitian ini adalah purposive sampling. Teknik analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Pada penelitian ini, nilai ETR (Effective tax rate) akan berbanding terbalik dengan nilai tax avoidance. Dimana hasil penelitian menjelaskan bahwa financial distress tidak berpengaruh terhadap tax avoidance. Hal ini berarti dapat disimpulkan bahwa tinggi rendahnya kondisi kesulitan keuangan yang dihadapi tidak mempengaruhi terjadinya tax avoidance. Penelitian mengenai capital intensity menghasilkan pengaruh positif terhadap tax avoidance. Hal ini menyimpulkan bahwa dengan semakin tingginya pembelian aset tetap yang dilakukan oleh perusahaan ternyata tidak cukup untuk menutupi beban pajak sehingga diperlukan praktik tax avoidance untuk lebih mengecilkan beban pajak yang harus dibayar perusahaan. / This study aims to determine the influence and relationship between financial distress and capital intensity on tax avoidance. This research was carried out at companies engaged in manufacturing that are listed on the Indonesia Stock Exchange with a range of 2017-2021 with the number of companies used as a population totaling 78 companies. The number of samples used in this study amounted to 224 research samples. The sample determination method used in this study was purposive sampling. Data analysis techniques were performed using multiple linear regression analysis. In this study, the value of ETR (Effective tax rate) will be inversely proportional to the value of tax avoidance. Where the results of the study explain that financial distress has no effect on tax avoidance. This means that it can be concluded that the level of financial difficulties encountered does not affect the occurrence of tax avoidance. Research on capital intensity produces a positive effect on tax avoidance. This concludes that the increasing purchase of fixed assets by companies is not enough to cover the tax burden so that tax avoidance practices are needed to further reduce the tax burden to be paid by companies.

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