PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sub Sektor Perdagangan Eceran yang terdaftar di BEI Tahun 2019-2022)

Daffitri, Hemas Alifiah (2024) PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE (Studi Empiris Perusahaan Sub Sektor Perdagangan Eceran yang terdaftar di BEI Tahun 2019-2022). Other thesis, UPN Veteran Yogyajarta.

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Abstract

viii
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh leverage, capital
intensity, inventory intensity dan sales growth independen terhadap tax avoidance
pada Perusahaan Sub Sektor Perdagangan Eceran periode 2019-2022. Leverage
diukur dengan cara membandingkan rata-rata saldo utang dengan saldo modal
(DER). Capital intensity diukur dengan menggunakan perbandingan antara
penjualan dengan aktiva tetap perusahaan. Inventory intensity diukur dengan
membandingkan antara total persediaan dengan total aset yang dimiliki
perusahaan. Sales growth diukur dengan membandingkan selisih penjualan tahun
berjalan dan tahun sebelumnya dengan penjualan tahun sebelumnya. Sedangkan
tax avoidance diukur dengan effective tax rate (ETR).
Data yang digunakan dalam penelitian ini adalah data sekunder yang
berasal dari laporan keuangan tahunan Perusahaan Sub Sektor Perdagangan
Eceran periode 2019-2022. Teknik pengambilan sampel dilakukan dengan metode
purposive sampling. Jumlah Perusahaan Perdagangan Eceran yang dijadikan
sampel sebanyak 10 perusahaan sehingga ada 40 data observasi. Metode analisis
yang digunakan adalah analisis regresi berganda.
Hasil penelitian ini menunjukkan bahwa leverage, capital intensity dan
inventory intensity tidak berpengaruh terhadap tax avoidance pada Perusahaan
Sub Sektor Perdagangan Eceran di Indonesia. Sementara itu sales growth
berpengaruh terhadap tax avoidance pada Perusahaan Sub Sektor Perdagangan
Eceran di Indonesia.
Kata kunci: Tax Avoidance, Leverage, Capital Intensity, Inventory Intensity, Sales
Growth
ix
ABSTRACT
This research aims to examine the effect of leverage, capital intensity,
inventory intensity and independent sales growth on tax avoidance in retail trade
sub-sector companies for the 2019-2022 period. Leverage is measured by
comparing the average debt balance with the capital balance (DER). Capital
intensity is measured using a comparison between sales and the company's fixed
assets. Inventory intensity is measured by comparing total inventory with total
assets owned by the company. Sales growth is measured by comparing the
difference between sales for the current year and the previous year with sales for
the previous year. Meanwhile, tax avoidance is measured by the effective tax rate
(ETR).
The data used in this research is secondary data originating from the
annual financial reports of retail trade sub-sector companies for the 2019-2022
period. The sampling technique was carried out using the purposive sampling
method. The number of retail trading companies used as samples was 10
companies so there were 40 observation data. The analytical method used is
multiple regression analysis.
The results of this research show that leverage, capital intensity and
inventory intensity have no effect on tax avoidance in retail trading companies in
Indonesia. Meanwhile, sales growth influences tax avoidance in retail trading
companies in Indonesia.
Keywords: Tax Avoidance, Leverage, Capital Intensity, Inventory Intensity, Sales
Growth

Item Type: Thesis (Other)
Uncontrolled Keywords: Tax Avoidance, Leverage, Capital Intensity, Inventory Intensity, Sales Growth
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 05 Apr 2024 03:14
Last Modified: 05 Apr 2024 03:14
URI: http://eprints.upnyk.ac.id/id/eprint/39288

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