Tanisha, Jesslyn (2024) The influence of capital intensity, firm size, and return on assets toward tax avoidance in mining sector companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The aim of the research is conducted to understand and get evidence from
the influence of capital intensity, firm size, and return on assets toward tax
avoidance in mining sector companies listed on the Indonesia Stock Exchange for
the period 2020-2022.
The data used in this research is secondary data by using SPSS 26. The data
analysis method that used in this research is multiple linear regression. The writer
chooses only 10 companies out of a total of 86 in thisfield after reviewing them using
the purposive sampling method.
The result of this study stated that capital intensity (X1), firm size (X2), and
return on assets (X3) has significant influence on tax avoidance. Simultaneously,
those three independents such as capital intensity, firm size, return on assets has
significant influence on tax avoidance. / Tujuan penelitian dilakukan untuk memahami dan mendapatkan bukti
pengaruh intensitas modal, ukuran perusahaan, dan return on assets terhadap
penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di
Bursa Efek Indonesia periode 2020-2022.
Data yang digunakan dalam penelitian ini adalah data sekunder dengan
menggunakan SPSS 26. Metode analisis data yang digunakan dalam penelitian ini
adalah regresi linier berganda. Penulis hanya memilih 10 perusahaan dari total 86
perusahaan di bidang ini setelah mengkajinya menggunakan metode purposive
sampling.
Hasil penelitian menyatakan bahwa intensitas modal (X1), ukuran
perusahaan (X2), dan return on assets (X3) mempunyai pengaruh signifikan
terhadap penghindaran pajak. Secara simultan ketiga variabel independen seperti
intensitas modal, ukuran perusahaan, return on assets mempunyai pengaruh
signifikan terhadap penghindaran pajak.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Tanisha, Jesslyn NIM0301220003 jesslyntanishaa@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Kacaribu, Anton Adventus NIDN0305127606 anton.kacaribu@lecturer.uph.edu |
Uncontrolled Keywords: | Tax Avoidance ; Capital Intensity ; Firm Size ; Return on Assets ; Mining |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
Depositing User: | Jesslyn Tanisha |
Date Deposited: | 09 Aug 2024 13:27 |
Last Modified: | 09 Aug 2024 13:27 |
URI: | http://repository.uph.edu/id/eprint/64821 |