PENGARUH PROFITABILITY, LEVERAGE, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2018

GEOFANI, NADILA (2020) PENGARUH PROFITABILITY, LEVERAGE, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2018. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Abstract: The purpose of this study is to examine the effect of profitability, leverage, capital intensity, and inventory intensity on tax avoidance. This study uses secondary data which was tested using eviews program 10.0. Samples that have been selected by purposive sampling method and selected as many as 66 manufacture companies as a sample from 175 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research on profitability have significantly negative, and the other variables (leverage, capital intensity, and inventory intensity) are not significant to the tax avoidance. Keyword: Tax Avoidance, Profitability, Leverage, Capital Intensity, and Inventory Intensity Abstrak: Tujuan penelitian ini adalah untuk menguji pengaruh antara Profitability, Leverage, Capital Intensity, dan Inventory terhadap Tax Avoidance. Penelitian ini menggunakan data sekunder yang kemudian diolah dengan program eviews versi 10.0. Sampel yang telah diseleksi dengan metode purposive sampling dan terpilih sebanyak 66 perusahaan manufaktur sebagai sampel yang memenuhi kriteria dari 175 perusahaan go public yang terdaftar di BEI untuk periode 2016 - 2018. Hasil penelitian atas profitabilitas berpengaruh negatif dan signifikan, sedangkan variabel lainnya (leverage, capital intensity, dan inventory intensity) tidak berpengaruh secara signifikan terhadap Tax Avoidance. Kata Kunci: Tax Avoidance, Profitability, Leverage, Capital Intensity, dan Inventory Intensity.

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 15 Nov 2021 04:00
Last Modified: 15 Nov 2021 04:00
URI: http://repository.untar.ac.id/id/eprint/33023

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