Kangen, Angelica (2022) The effect of profitability, leverage and capital intensity toward tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tax avoidance is one of the factors influencing the decline on the realization of tax revenues in Indonesia. This raises the importance to study tax avoidance issues. This research aims to determine the effect of profitability, leverage, and capital intensity toward tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from the period of 2019 to 2021. The population in this research is all manufacturing companies listed on Indonesia Stock Exchange in period of 2019-2021. Through the purposive sampling method, 91 companies are selected as the sample, resulting 273 observation unit for three observation years. The data analysis methods used in this study consist of descriptive statistical analysis, classic assumption test, multiple regression analysis, and hypothesis testing. The result of this study indicates that profitability partially has no significant effect on tax avoidance, leverage partially has no significant effect on tax avoidance; and capital intensity partially has a significant effect on tax avoidance. In addition, profitability, leverage, and capital intensity simultaneously have no significant impact on tax avoidance./ Penghindaran pajak merupakan salah satu faktor yang mempengaruhi penurunan realisasi penerimaan pajak di Indonesia. Hal ini menimbulkan pentingnya untuk mempelajari masalah penghindaran pajak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan intensitas modal terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2019 sampai dengan tahun 2021. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Melalui metode purposive sampling, dipilih 91 perusahaan sebagai sampel, sehingga diperoleh 273 unit pengamatan selama tiga tahun pengamatan. Metode analisis data yang digunakan dalam penelitian ini terdiri dari analisis statistik deskriptif, uji asumsi klasik, analisis regresi berganda, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa profitabilitas secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak, leverage secara parsial tidak berpengaruh signifikan terhadap penghindaran pajak; dan intensitas modal secara parsial berpengaruh signifikan terhadap penghindaran pajak. Selain itu profitabilitas, leverage, dan intensitas modal secara simultan tidak berpengaruh signifikan terhadap penghindaran pajak.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | profitability; leverage; capital intensity; 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 28902 not found. | ||||||||
Date Deposited: | 16 Feb 2023 04:20 | ||||||||
Last Modified: | 16 Feb 2023 04:20 | ||||||||
URI: | http://repository.uph.edu/id/eprint/54404 |
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