Pengaruh pertumbuhan penjualan, capital intensity, inventory intensity terhadap praktik penghindaran pajak (studi pada perusahaaan manufaktur sektor barang konsumsi tahun 2018-2021)

Tjahyadi, Helena (2023) Pengaruh pertumbuhan penjualan, capital intensity, inventory intensity terhadap praktik penghindaran pajak (studi pada perusahaaan manufaktur sektor barang konsumsi tahun 2018-2021). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian yang akan dilakukan bertujuan untuk melakukan analisis pengamatan, serta pengujian pengaruh pertumbuhan penjualan, capital intensity, inventory intensity terhadap praktik penghindaran pajak. Penelitian ini menggunakan pertumbuhan penjualan, intensitas aset tetap, inventory intensity sebagai variabelindependent dan penghindaran pajak sebagai variabel dependen. Penelitian ini juga menggunakan profitabilitas, leverage, size, likuiditas sebagai variabel kontrol. Penelitian ini akan dilakukan pada perusahaan sektor manufaktur yang terdaftar di dalam Bursa Efek Indonesia tahun 2018-2021. Penelitian ini menggunakan data sekunder dalam kurun waktu 4 tahun yang bersumber dari Bursa Efek Indonesia. Penelitian ini dilakukan secara kuantitatif dengan data laporan keuangan yang dapat di akses di Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi linier berganda yang diproses dalam aplikasi SPSS/The research was conducted with the aim analyzing and testing the influence of pertumbuhan penjualan, capital intensity, inventory intensity on tax avoidance in manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX). The research was carried out with the support of the following independent variables; sales growth, capital intensity, inventory intensity and tax avoidance for the dependent variable. The research was carried out with the support of the following control variables; profitability, leverage, size, likuidity. The research data sourced from the manufacture companies that listed on on the Indonesia Stock Exchange (IDX) for the 2018-2021 period (four years). The method used in this study used quantitative method with the income statement that are listed on the Indonesia Stock Exchange (IDX). The method used in this study is SPSS version 14.0 application in obtaining the test result.

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