Pengaruh profitabilitas, leverage, dan capital intensity terhadap tax avoidance = The impact of profitability, leverage, and capital intensity of the company on tax avoidance

Komarasari, Aditya Avianti Ivah (2024) Pengaruh profitabilitas, leverage, dan capital intensity terhadap tax avoidance = The impact of profitability, leverage, and capital intensity of the company on tax avoidance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksanakan dengan tujuan untuk menganalisis, mengamati, mengkaji, serta untuk membuktikan secara empiris mengenai pengaruh dari profitabilitas, leverage, dan capital intensity terhadap tax avoidance pada perusahaan manufaktur terdaftar di BEI periode 2016-2022.Variabel dependen yang akan diuji oleh peneliti pada penelitian ini adalah tax avoidance dengan menggunakan rasio pengukuran Effective Tax Rate (ETR). Sedangkan, variabel independen yang akan diuji dalam penelitian ini adalah profitabilitas dengan menggunakan rasio return on assets (ROA), leverage dengan menggunakan rasio debt to equity (DER) ,dan Capital Intensity. Sesuai dengan penetapan kriteria, didapatkan 51 perusahaan yang sesuai. Data yang akan digunakan oleh peneliti berupa data sekunder. Data yang digunakan dalam penelitian ini sebanyak 357 data. Metode analisis yang diterapkan yakni analisis regresi linier berganda dan diolah melalui aplikasi STATA versi 17.0. Hasil pengujian ini menyatakan bahwa profitabilitas berpengaruh positif terhadap tax avoidance, leverage berpengaruh negatif terhadap tax avoidance, dan capital intensity tidak berpengaruh terhadap tax avoidance. / The purposes of this study is to analyze, observing, testing and examining to find the empirical evidences to the impact of the Profitability, Leverage, and Capital Intensity of the Tax Avoidance on manufacturing company listed in Indonesia Stock Exchange for the period 2016-2022. The dependent variable to be examined in this study is tax avoidance, measured using the effective tax rate (ETR) measurement ratio. Meanwhile, the independent variables to be tested in this research are profitability, measured using the return on assets (ROA) ratio, leverage measured using the debt to equity ratio (DER), and capital intensity. The researcher will use secondary data. In accordance with the determination of these criteria, 51 companies were found to be suitable. Total data used in the implementation of this study are 357 data. The analytical method applied in this study is multiple linear regression analysis, and processed through the STATA application version 17.0. The result of this test states that the profitability has a positive impact on tax avoidance, whereas leverage has a negative on tax avoidance and capital intensity has no impact on tax avoidance.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Komarasari, Aditya Avianti Ivah
NIM01017220031
ivahkomarasari11@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Daryatno, Andreas Bambang
NIDN0316106909
andreas.daryatno@lecturer.uph.edu
Uncontrolled Keywords: tax avoidance; profitabilitas; profitability; leverage; capital intensity.
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
Depositing User: ADITYA AVIANTI IVAH KOMARASARI
Date Deposited: 02 Oct 2024 04:18
Last Modified: 02 Oct 2024 04:18
URI: http://repository.uph.edu/id/eprint/65405

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