Octaviani, Diva Carissa (2023) PENGARUH INVENTORY INTENSITY, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
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ABSTRAK
Penghindaran pajak merupakan suatu perbuatan yang dilakukan oleh perusahaan
dengan cara memanfaatkan kelemahan dalam peraturan perundang-undangan
pemerintah untuk mengurangi beban pajak yang dikeluarkan perusahaan. Penelitian
ini bertujuan untuk mendapatkan bukti secara empiris terkait pengaruh inventory
intensity, profitabilitas, leverage, dan capital intensity terhadap tax avoidance yang
diproksikan dengan Book Tax Difference (BTD). Populasi penelitian ini adalah
perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) pada tahun
2017 sampai dengan tahun 2019. Metode purposive sampling digunakan untuk
pengambilan data dalam penelitian ini. Sampel penelitian ini sebanyak 83
perusahaan yang terdiri dari 236 data. Pernelitian ini menggunakan analisis regresi
linear berganda untuk pengujian statistik. Hasil penelitian menunjukkan bahwa
inventory intensity dan profitabilitas berpengaruh positif terhadap tax avoidance.
Sedangkan, leverage dan capital intensity tidak berpengaruh terhadap tax
avoidance.
Kata Kunci: Inventory Intensity, Profitabilitas, Leverage, dan Capital
Intensity, Tax Avoidance
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ABSTRACT
Tax avoidance is an act by companies exploiting weaknesses in government laws
and regulations to reduce the tax burden incurred by companies. This study aims
to obtain empirical evidence regarding the effect of inventory intensity,
profitability, leverage, and capital intensity on tax avoidance which is proxied by
Book Tax Difference (BTD). The population of this study were manufacturing
companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The
purposive sampling method was used to collect data in this study. The sample of
this research is 83 companies consisting of 236 data. This study uses multiple linear
regression analysis for statistical testing. The results showed that inventory
intensity and profitability positively affect tax avoidance. Meanwhile, leverage and
capital intensity do not affect tax avoidance.
Keywords: Inventory Intensity, Profitability, Leverage, Capital Intensity, Tax
Avoidance
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Inventory Intensity, Profitability, Leverage, Capital Intensity, Tax Avoidance |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 13 Apr 2023 04:18 |
| Last Modified: | 13 Apr 2023 04:18 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/34546 |
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