Stefanus, Daniel (2024) PENGARUH INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN CONSUMER CYCLICALS DAN NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 -2022. Masters thesis, Universitas Tarumanagara.

[thumbnail of Daniel Stefanus 126232123 JA.pdf] Text
Daniel Stefanus 126232123 JA.pdf
Download (1MB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intensitas Aset Tetap,
Ukuran Perusahaan, Leverage, Sales Growth, dan Profitabilitas terhadap
Penghindaran Pajak pada perusahaan consumer cyclicals dan non-cyclicals yang
terdaftar di Bursa Efek Indonesia periode 2020-2022. Sampel penelitian terdiri dari
156 perusahaan yang dipilih menggunakan purposive sampling, dengan metode
analisis regresi berganda dan pengolahan data menggunakan Microsoft Excel dan
Eviews 10. Hasil penelitian menunjukkan bahwa Intensitas Aset Tetap, Sales
Growth dan Profitabilitas berpengaruh negatif signifikan terhadap penghindaran
pajak, namun Ukuran Perusahaan berpengaruh positif tetapi tidak signifikan dan
Leverage berpengaruh negatif namun tidak signifikan terhadap penghindaran
pajak.
Kata kunci: Penghindaran Pajak, Intensitas Aset Tetap, Leverage, Sales Growth,
Ukuran Perusahaan, Profitabilitas

The purpose of this study is to determine the effect of Fixed Asset Intensity,
Firm Size, Leverage, Sales Growth, and Profitability on Tax Avoidance in
consumer cyclicals and non-cyclicals companies listed on the Indonesia Stock
Exchange during the period 2020-2022. The sample consists of 156 companies
selected using purposive sampling, with data analysis conducted through multiple
regression and processed using Microsoft Excel and Eviews 10 software. The
results show that Fixed Asset Intensity, Sales Growth, and Profitability have a
significant negative impact on tax avoidance, while Firm Size has a positive but
insignificant impact, and Leverage has a negative but insignificant impact on tax
avoidance.

Keywords: Tax Avoidance, Firm Size, Fixed Asset Intensity, Leverage, Sales
Growth, Profitability.

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 05 May 2025 04:51
Last Modified: 05 May 2025 04:51
URI: https://repotest.untar.ac.id/id/eprint/46527

Actions (login required)

View Item View Item