Pengaruh capital intensity terhadap penghindaran pajak

Atmawati, Syafira Nour (2023) Pengaruh capital intensity terhadap penghindaran pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini memiliki tujuan untuk menguji pengaruh capital intensity terhadap penghindaran pajak. Penelitian ini menguji variabel independen yakni capital intensity untuk menunjukkan seberapa besar investasi modal perusahaan dalam aset tetapnya. Sementara, variabel dependen yang digunakan yakni penghindaran pajak diukur menggunakan effective tax rate (ETR). Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2018 sampai dengan 2022. Sampel penelitian ini diperoleh dengan menggunakan purposive sampling method, dimana hanya 88 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang memenuhi kriteria, sehingga didapat 440 data yang digunakan sebagai sampel penelitian. Sumber data pada penelitian ini diperoleh dari S&P Capital IQ. Penelitian ini menggunakan model regresi linear berganda untuk menguji pengaruh variabel independen terhadap variabel dependen yang dibantuk dengan perangkat lunak STATA Versi 17. Bukti empiris menunjukkan bahwa capital intensity memiliki pengaruh positif terhadap penghindaran pajak yang memberikan interpretasi bahwa H1 diterima. / This study aims to examine the influence of capital intensity on tax avoidance. This study tested capital intensity as the independent variable, measures the company's capital investment in fixed assets. Meanwhile, the dependent variable is tax avoidance, measured using the effective tax rate (ETR). The study population comprises all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The study sample was obtained using purposive sampling method, in which only 88 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) that met the criteria, resulting in a dataset of 440 as sample used for the study. Data sources for this study were obtained from S&P Capital IQ. This study used a multiple linear regression model to test the influence of independent variables on the dependent variable, assisted by STATA Version 17 software. Empirical evidence shows that capital intensity has a positive effect on tax avoidance which provides an interpretation that H1 is accepted.

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