Alvina, Alvina (2020) PENGARUH CAPITAL INTENSITY, LIQUIDITY, DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA (BEI) PERIODE 2012 - 2019. Masters thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
Indonesia is a developing country, where one of the largest sources of income for the Indonesian state comes
from its tax income. Implementation of tax collection in effect in Indonesia uses the Self Assessment System.
With the existence of government regulations to provide incentives to reduce tax rates on entities, even
though the government has provided relief to corporate taxpayers, however, there are still differences of
opinion between the governments that cause corporate taxpayers to reduce tax payments illegally or legally.
In this study using a legal tax reduction method. A research was conducted on capital intensity, liquidity,
and leverage against tax avoidance with sales growth as a moderating variable in mining sector companies
listed on the IDX for the period 2012 - 2019. The hypothesis in this study is that capital intensity and
leverage can have a significant and positive effect on tax avoidance, liquidity. has no effect on tax
avoidance, and sales growth weakens the influence of Capital Intensity, Liquidity, and Leverage on Tax
Avoidance. The sample selection method was purposive sampling and 8 companies were selected as
samples. Techniques for processing data with multiple regression analysis methods with the help of the IBM
SPSS Statistics 25 and Microsoft Office 2013 program. The results showed that Capital Intensity, Liquidity
and Leverage had no significant effect on Tax Avoidance, while Sales Growth did not affect the relationship
between Capital Intensity, Liquidity, and Leverage against Tax Avoidance.
Keywords: Capital Intensity, Liquidity, Leverage, Tax Avoidance, Sales Growth, Profitability, and Company
Size.
Indonesia merupakan salah satu negara yang sedang berkembang, dimana salah satu sumber penghasilan
terbesar negara Indonesia berasal dari penghasilan pajaknya. Pelaksanaa pemungutan pajak yang berlaku di
Indonesia menggunakan Self Assessment System. Dengan adanya peraturan pemerintah untuk memberikan
insentif penurunan tarif pajak pada badan, walaupun pemerintah telah memberikan keringanan kepada para
wajib pajak badan, namun masih tetap terdapat perbedaan pendapat antara pemerintah sehingga
menyebabkan para wajib pajak badan melakukan pengurangan pembayaran pajak secara illegal maupun
legal. Dalam penelitian ini menggunakan metode pengurangan pajak secara legal. Dilakukan penelitian
terhadap capital intensity, liquidity, dan leverage terhadap tax avoidance dengan pertumbuhan penjualan
sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar dalam BEI periode 2012 –
2019. Hipotesis dalam penelitian adalah capital intensity dan leverage dapat berpengaruhi signifikan dan
positif terhadap tax avoidance, liquidity tidak berpengaruh terhadap tax avoidance, dan pertumbuhan
penjualan memperlemah pengaruh Capital Intensity, Liquidity, dan Leverage terhadap Tax Avoidance.
Metode pemilihan sampel purposive sampling dan 8 perusahaan yang terpilih sebagai sampel. Teknik untuk
memproses data metode analisis regresi berganda dengan bantuan program IBM SPSS Statistics 25 dan
Microsoft Office 2013. Hasil penelitian menunjukkan Capital Intensity, Liquidity, dan Leverage tidak
berpengaruh signifikan terhadap Tax Avoidance, sedangkan Pertumbuhan Penjualan tidak memengaruhi
hubungan antar Capital Intensity, Liquidity, dan Leverage terhadap Tax Avoidance.
Kata kunci: Capital Intensity, Liquidity, Leverage, Tax Avoidance, Pertumbuhan Penjualan, Profitability,
dan Ukuran Perusahaan.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Jun 2022 02:56 |
| Last Modified: | 10 Apr 2023 01:39 |
| URI: | https://repotest.untar.ac.id/id/eprint/36273 |
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