Fitriana, Defi and Prof. Eko Ganis Sukoharsono, SE., MCom (Acc, SE., MCom (AccMcom-Hons., CSRS., CSRA., CA., Ph.D (2023) Pengaruh Income Tax Reduction Facility, Profitabilitas, Debt Policy, Capital Intensity, Dan Firm Size Terhadap Tax Avoidance. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai faktor potensial yang mempengaruhi praktik tax avoidance. Faktor yang digunakan antara lain pengaruh fasilitas penurunan tarif pajak penghasilan, profitabilitas, kebijakan utang, intensitas modal dan ukuran perusahaan. Pengukuran praktik tax avoidance diproksikan dengan Current Effective Tax Rate (CurrentETR). Populasi dalam penelitian ini adalah perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Proses penyeleksian sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 perusahaan. Analisis data menggunakan metode regresi berganda. Hasil penelitian menyatakan bahwa profitabilitas, kebijakan utang dan intensitas modal merupakan faktor yang berpengaruh secara signifikan terhadap praktik tax avoidance dikarenakan melalui faktor tersebut perusahaan dapat memanfaatkan celah dalam peraturan perpajakan yang berlaku. Selanjutnya, pengaruh fasilitas penurunan tarif pajak penghasilan dan ukuran perusahaan tidak berpengaruh secara signifikan terhadap praktik tax avoidance dikarenakan perusahaan mengganggap bahwa pajak merupakan sebuah kewajiban kepada negara, serta perusahaan akan lebih berhati-hati dalam setiap pengambilan kebijakan terutama berkaitan dengan perpajakan.
English Abstract
This study empirically analyzes the potential factors affecting practice tax avoidance. The factors used include influence income tax reduction facility, profitability, debt policy, capital intensity and firm size. Practice measurements tax avoidance proxied with Current Effective Tax Rate (CurrentETR). The population in this study is the company consumer non-cyclicals listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample selection process uses the method purposive sampling and obtained a sample of 42 companies. Data analysis using multiple regression methods. The results of the study stated that profitability, debt policy and capital intensity is a factor that significantly influences tax avoidance practices because through these factors companies can take advantage of loopholes in applicable tax regulations. Furthermore, income tax reduction facility and firm size does not significantly influence the practice of tax avoidance because companies consider that taxes are an obligation to the state, and companies will be more careful in making any policies, especially with regard to taxation.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020166 |
| Uncontrolled Keywords: | Tax avoidance; Fasilitas penurunan tarif pajak penghasilan; Profitabilitas; Kebijakan utang; Intensitas modal; Ukuran perusahaan; CurrentETR. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 29 Nov 2023 04:46 |
| Last Modified: | 29 Nov 2023 04:46 |
| URI: | http://repository.ub.ac.id/id/eprint/204830 |
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