Fithria, Maya (2023) Pengaruh struktur modal terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019–2021. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari penelitian ini yaitu untuk menganalisis dan menguji apakah struktur modal memberikan pengaruh positif terhadap penghindaran pajak. Pada penelitian ini, penulis menggunakan perbandingan total utang terhadap total ekuitas sebagai proksi struktur modal dan perbandingan beban pajak terhadap laba sebelum pajak sebagai proksi penghindaran pajak. Penelitian ini menggunakan variabel kontrol berupa profitabilitas, ukuran perusahaan, likuiditas, dan pertumbuhan perusahaan. Sampel penelitian yang digunakan pada penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2019-2021 yang memiliki total utang, total ekuitas, beban pajak, dan laba sebelum pajak. Penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel dan menggunakan teknik dokumentasi dalam pengumpulan data sekunder yang diperoleh dari S&P Capital IQ. Jumlah observasi penelitian ini didapatkan sebanyak 215 sampel dari total 108 perusahaan yang menyediakan data-data yang dibutuhkan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini yaitu struktur modal berpengaruh positif terhadap penghindaran pajak. / The purpose of this study was to analyze and examine the effect of capital structure on tax avoidance. The research sample used were companies which listed on the Indonesia Stock Exchange during the period 2019-2021, which have total debt, total equity, income tax expense, and earning before tax. The writer used comparative of total debt on total equity as proxy of capital structure and comparative of total income tax expense on total earning before tax as proxy of tax avoidance. This study is also use control variable, such as profitability, company size, liquidity, and company growth. The study used purposive sampling method and used documentation technic on secondary data collection obtained from S&P Capital IQ. Therefore, the number of observations of this study are 215 sample from 108 company which provide all data that needed by this study. The data analysis method used in this research is multiple linear regression analysis. The results of this study are that capital structure has a positive effect on tax avoidance.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | struktur modal; penghindaran pajak; total utang; total modal; beban pajak; laba sebelum 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: | Maya Fithria | ||||||||
Date Deposited: | 26 Jun 2023 01:06 | ||||||||
Last Modified: | 26 Jun 2023 01:06 | ||||||||
URI: | http://repository.uph.edu/id/eprint/56156 |
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