Pengaruh capital intensity, sales growth, dan company size terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2008-2021

Ratamaji, Muhammad (2022) Pengaruh capital intensity, sales growth, dan company size terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2008-2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui ada atau tidaknya pengaruh Capital Intensity, Sales Growth, dan Company Size, terhadap Tax Avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Penulis menggunakan data sekunder dalam melakukan penelitian ini, yaitu berupa laporan keuangan periode 2008 sampai 2021 yang dipublikasikan pada laman Bursa Efek Indonesia (www.idx.co.id). Populasi sampel pada penelitian ini berjumlah 15 (lima belas) perusahaan pertambangan yang terdaftar di BEI. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Capital Intensity, Sales Growth, dan Company Size positif terhadap tax avoidance./ This study was conducted with the aim of knowing whether or not there is an effect of Capital Intensity, Sales Growth, and Company Size on Tax Avoidance in Mining companies listed on the Indonesia Stock Exchange (IDX). The author uses secondary data in conducting this research, namely in the form of financial statements for the period 2008 to 2021 which are published on the Indonesia Stock Exchange page (www.idx.co.id). The sample population in this study amounted to 15 (fifteen) mining companies listed on the IDX. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that Capital Intensity, Sales Growth and Company Size is positif on Tax Avoidance

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