Amarthya, Khairana Prima (2022) ANALISIS PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
“ANALISIS PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE” (XII + 68 halaman; 1 gambar; 12 tabel; 2 lampiran) Tujuan Penelitian ini adalah untuk menganalisis pengaruh dari Profitabilitas, Solvabilitas, Likuiditas, dan Capital Intensity terhadap Tax Avoidance pada perusahaan sektor industri pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2015-2021. Variabel yang diuji dalam penelitian ini adalah Profitabilitas, Solvabilitas, Likuiditas, dan Capital Intensity. Penelitian ini menggunakan Data Sekunder dengan 211 data yang berasal dari 47 perusahaan yang bergerak di sektor pertambangan dan terdaftar di S&P Capital IQ dan Bursa Efek Indonesia. Pengujian ini dilakukan menggunakan STATA Versi 16, dan menunjukan bahwa Profitabilitas berpengaruh positif dan signifikan terhadap Tax Avoidance yang artinya H1 diterima, sedangkan Solvabilitas berpengaruh positif dan tidak signifikan terhadap Tax Avoidance sehingga H2 ditolak, Likuiditas tidak berpengaruh terhadap Tax Avoidance sehingga H3 ditolak, dan Capital Intensity tidak berpengaruh terhadap Tax Avoidance sehingga H4 ditolak. Kata Kunci: Tax Avoidance, Profitabilitas, Solvabilitas, Likuiditas, dan Capital Intensity Referensi: 25 (1997-2022) // “ANALYSIS OF THE IMPACT OF PROFITABILITY, SOLVABILITY, LIQUIDITY, AND CAPITAL INTENSITY ON TAX AVOIDANCE” (XII + 68 pages; 1 picture; 12 tables; 2 appendices) This study aims to analyze the influence of profitability, solvability, liquidity, and capital intensity on tax avoidance in the mining industry companies listed on the IDX (Indonesia Stock Exchange) in 2015–2021. Variables that are tested on this research consisting of Profitability, Solvability, Liquidity, and Capital Intensity. This research used 211 secondary data from 47 mining companies listed on S&P Capital IQ and IDX. The test was done by using Stata version 16 and showed that profitability has a positive and significant impact on tax avoidance means H1 is accepted, whereas solvability has a positive and insignificant impact on tax avoidance therefore H2 is rejected, liquidity has no impact on tax avoidance therefore H3 is rejected, and capital intensity has no impact on tax avoidance therefore H4 is rejected. Key Words: Tax Avoidance, Profitability, Solvability, Liquidity, and Capital Intensity References: 25 (1997-2022)
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Tax Avoidance, Profitabilitas, Solvabilitas, Likuiditas, dan Capital Intensity | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | KHAIRANA PRIMA AMARTHYA | ||||||||
Date Deposited: | 17 May 2023 11:24 | ||||||||
Last Modified: | 17 May 2023 11:24 | ||||||||
URI: | http://repository.uph.edu/id/eprint/55381 |
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