Asmoro,, Virdhaus Maulana and Saparila Worokinasih,, Dr., S.Sos, M.Si, and Devi Nur Cahaya Ningsih.,, SE., MSA., Ak. (2023) Pengaruh Profitabilitas, Capital Intensity, Inventory Intensity, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Pajak berkontribusi besar terhadap kehidupan dan pembangunan negara karena sebagian besar pendapatan negara bersumber dari pajak. Akan tetapi, wajib pajak seperti perusahaan masih menganggap jika pajak merupakan beban yang dapat mengurangi kemampuan ekonomis dan laba bersih perusahaan. Hal tersebut yang memicu perusahaan untuk melakukan praktik tax avoidance. Meskipun tax avoidance merupakan skema legal yang tidak melanggar ketentuan perpajakan, tetapi di sisi lain skema ini merugikan penerimaan pajak negara. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, capital intensity, inventory intensity, dan ukuran perusahaan terhadap tax avoidance. Jenis penelitian yang digunakan adalah explanatory research dengan pendekatan kuantitatif. Penelitian dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Data penelitian yang digunakan bersifat data sekunder yang didapatkan peneliti dari laporan keuangan tahunan perusahaan sektor energi dengan mengakses website www.idx.co.id dan website masing-masing perusahaan sebagai pendukung data penelitian. Sampel yang digunakan dalam penelitian ini berjumlah 18 perusahaan dengan kriteria tertentu yang diteliti dengan bantuan alat statistik berupa aplikasi Eviews 9. Hasil penelitian ini menunjukkan jika secara parsial variabel profitabilitas, capital intensity, dan inventory intensity berpengaruh signifikan terhadap tax avoidance, sedangkan variabel ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Secara simultan menunjukkan bahwa variabel profitabilitas, capital intensity, inventory intensity, dan ukuran perusahaan berpengaruh signifikan terhadap tax avoidance.
English Abstract
Taxes contribute greatly to the life and development of the country because most of the state's income comes from taxes. However, taxpayers like companies still think that taxes are a burden that can reduce the economic capacity and net profit of the company. This is what triggers companies to practice tax avoidance. Although tax avoidance is a legal scheme that does not violate tax regulations, on the other hand, this scheme is detrimental to state tax revenues. The purpose of this study was to determine the effect of profitability, capital intensity, inventory intensity, and company size on tax avoidance. The type of research used is explanatory research with a quantitative approach. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The research data used is secondary data obtained by researchers from the annual financial reports of energy sector companies by accessing the website www.idx.co.id and the websites of each company as a support for research data. The sample used in this research totaled 18 companies with certain criteria which were examined with the help of statistical tools in the form of the Eviews 9 application. The results of this study indicate that partially the variables of profitability, capital intensity, and inventory intensity have a significant effect on tax avoidance, while the company size variable has no effect on tax avoidance. Simultaneously it shows that the variables of profitability, capital intensity, inventory intensity, and company size have a significant effect on tax avoidance.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052303 |
| Uncontrolled Keywords: | Profitabilitas, Capital Intensity, Inventory Intensity, Ukuran Perusahaan, Tax Avoidance-Profitability, Capital Intensity, Inventory Intensity, Company Size, Tax Avoidance |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Unnamed user with username suprihatin |
| Date Deposited: | 17 Jan 2024 06:44 |
| Last Modified: | 17 Jan 2024 06:44 |
| URI: | http://repository.ub.ac.id/id/eprint/211500 |
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Text (DALAM MASA EMBARGO)
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