Azizah, Isti Nur (2022) Pengaruh intensitas aset tetap dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015–2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilakukan dengan tujuan untuk mengetahui ada atau tidaknya pengaruh intensitas aset tetap dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Intensitas aset tetap diukur menggunakan rasio intensitas aset tetap, pertumbuhan penjualan diukur menggunakan rasio pertumbuhan penjualan dan penghindaran pajak diukur dengan menggunakan effective tax rate (ETR). Metode perolehan data menggunakan purposive sampling method dengan menggunakan data sekunder dari website perusahaan dan S&P Capital IQ berupa laporan keuangan periode 2015 sampai 2019 yang dipublikasikan pada laman Bursa Efek Indonesia (www.idx.co.id). Populasi sampel pada penelitian ini berjumlah 66 (enam puluh enam) perusahaan manufaktur yang terdaftar di BEI. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan menggunakan software STATA versi 17. Hasil penelitian ini menunjukkan bahwa intensitas aset tetap tidak memiliki pengaruh terhadap penghindaran pajak, sedangkan pertumbuhan penjualan memiliki pengaruh positif terhadap penghindaran pajak. Implikasi dari penelitian ini dapat sebagai pengembangan ilmu pengetahuan dan referensi bagi penelitian selanjutnya. / This research was conducted with the aim of knowing whether or not there is an influence of capital intensity and sales growth on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Capital Intensity is measured using the fixed asset intensity ratio, sales growth is measured using the sales growth ratio and tax avoidance is measured by effective tax rate (ETR). The data acquisition method used purposive sampling method using secondary data from the company’s website and S&P Capital IQ in the form of financial reports for the period 2015 to 2019 which are published on the Indonesian Stock Exchange website (www.idx.co.id). The sample population in this study totaled 66 (sixty six) manufacturing companies listed on the IDX. The data analysis technique used in this study is multiple linear regression analysis using STATA version 17 software. The results of this study indicate that capital intensity has no effect towards tax avoidance, while sales growth has a positive effect towards tax avoidance. The implications of this research can be as a scientific development and reference for further research.
Item Type: | Thesis (Bachelor) | ||||||||||||||||
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Uncontrolled Keywords: | intensitas aset tetap; pertumbuhan penjualan; penghindaran pajak; beban pajak | ||||||||||||||||
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: | ISTI NUR AZIZAH | ||||||||||||||||
Date Deposited: | 19 May 2023 07:34 | ||||||||||||||||
Last Modified: | 19 May 2023 07:34 | ||||||||||||||||
URI: | http://repository.uph.edu/id/eprint/55427 |
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