Pengaruh beban pajakperusahaan, ukuran perusahaan, dan aset tak berwujud terhadap penghindaran pajak = the effect of company's tax expense, size, and intangible assets on tax avoidance

Wardhani, Esterina Kusuma (2024) Pengaruh beban pajakperusahaan, ukuran perusahaan, dan aset tak berwujud terhadap penghindaran pajak = the effect of company's tax expense, size, and intangible assets on tax avoidance. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Banyak perusahaan memanfaatkan celah peraturan dalam perpajakan untuk menghindari pajak. Variabel dalam penelitian ini dapat menjadi celah yang dipakai perusahaan untuk melakukan penghindaran pajak, yaitu beban pajak perusahaan, ukuran perusahaan dan aset tak berwujud yang dimiliki perusahaan. Penggunaan variabel ini difungsikan untuk mengetahui pengaruhnya terhadap penghindaran pajak. Penelitian ini menggunakan jenis penelitian kuantitatif dengan data sekunder. Populasi yang digunakan dalam penelitian ini yaitu perusahaan multinasional yang terdaftar dalam Bursa Efek Indonesia dan melaporkan laporan keuangan th 2019, 2021, dan 2022. Sampel penilitian dipilih menggunakan teknik purposive sampling, dan didapatkan data sebanyak 135 laporan keuangan perusahaan. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda yang kemudian data diolah dengan alat bantu program IBM SPSS Statistics. Penelitian ini membuktikan bahwa: beban pajak perusahaan dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, sedangkan asset tak berwujud berpengaruh positif terhadap penghindaran pajak./ Many companies use tax loopholes to avoid taxes. The variables in this study can be the loopholes used by companies to carry out tax avoidance, which are the company’s tax expenses, the company's size, and the intangible assets. The use of these variables is intended to find out the effect of tax avoidance. This research used a quantitative method with secondary data. Populations used in this study were multinational corporations registered on the Indonesian Stock Exchange (BEI) which reported their financial reports in 2019, 2021, and 2022. Samples were selected using purposive sampling along with secondary data from 135 company financial reports with a three-year research period. The data analysis in this study used linear regression analysis of the IBM SPSS statistics program.The results of this study show that: the company’s taxes and size do not affect tax avoidance, while intangible assets have a positive effect on tax avoidance.

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