Pengaruh profitabilitas, capital intensity, inventory intensity, dan ukuran perusahaan terhadap tax avoidance ada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia period 2015-2021

Agatta, Gizella (2022) Pengaruh profitabilitas, capital intensity, inventory intensity, dan ukuran perusahaan terhadap tax avoidance ada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia period 2015-2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan mendapapatkan bukti empiris mengenai pengaruh profitabilitas, capital intensity, inventory intensity dan ukuran perusahaan terhadap tax avoidance pada perusahaan yang bergerak di sektor manufaktur yang telah terdaftar pada Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini adalah profitabilitas, capital intensity, inventory intensity dan ukuran perusahaan. sementara itu, untuk variabel dependen yang digunakan dalam penelitian ini yaitu tax avoidance diukur dengan effective tax rate. Sampel yang dikumpulkan dan digunakan adalah data sekunder dari laporan keuangan perusahaan manufaktur yang tersedia di situs resmi Bursa Efek Indonesia dari tahun 2018-2020 sebanyak 203 data. Teknik dalam mengumpulkan sampel menerapkan metode purposive sampling dan dianalisis menggunakan metode regresi berganda dengan bantuan perangkat lunak yaitu SPSS. Hasil penelitian ini menunjukkan bahwa profitabilitas / This study aims to examining the effect of profitabilitas, capital intensity, inventory intensity and size on tax avoidance in companies operating in the manufacturing sector listed on the Indonesia Stock Exchange. The independent variables used in this study are profitabilitas, capital intensity, inventory intensity and size. The dependent variable in this study is tax avoidance that measured by the effective tax rate. The sample collected and used in this study is secondary data from the financial statements of manufacturing companies available on the official website of the IDX from 2015- 2021as much as 203 data. The technique for collecting samples was using the purposive sampling method and analyzed using the multiple regression method using SPSS software. The results of this study indicate

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