PENGARUH INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN CONSUMER CYCLICALS DAN NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 -2022

Stefanus, Daniel (2024) PENGARUH INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN CONSUMER CYCLICALS DAN NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 -2022. Masters thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intensitas Aset Tetap, Ukuran Perusahaan, Leverage, Sales Growth, dan Profitabilitas terhadap Penghindaran Pajak pada perusahaan consumer cyclicals dan non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sampel penelitian terdiri dari 156 perusahaan yang dipilih menggunakan purposive sampling, dengan metode analisis regresi berganda dan pengolahan data menggunakan Microsoft Excel dan Eviews 10. Hasil penelitian menunjukkan bahwa Intensitas Aset Tetap, Sales Growth dan Profitabilitas berpengaruh negatif signifikan terhadap penghindaran pajak, namun Ukuran Perusahaan berpengaruh positif tetapi tidak signifikan dan Leverage berpengaruh negatif namun tidak signifikan terhadap penghindaran pajak. Kata kunci: Penghindaran Pajak, Intensitas Aset Tetap, Leverage, Sales Growth, Ukuran Perusahaan, Profitabilitas The purpose of this study is to determine the effect of Fixed Asset Intensity, Firm Size, Leverage, Sales Growth, and Profitability on Tax Avoidance in consumer cyclicals and non-cyclicals companies listed on the Indonesia Stock Exchange during the period 2020-2022. The sample consists of 156 companies selected using purposive sampling, with data analysis conducted through multiple regression and processed using Microsoft Excel and Eviews 10 software. The results show that Fixed Asset Intensity, Sales Growth, and Profitability have a significant negative impact on tax avoidance, while Firm Size has a positive but insignificant impact, and Leverage has a negative but insignificant impact on tax avoidance. Keywords: Tax Avoidance, Firm Size, Fixed Asset Intensity, Leverage, Sales Growth, Profitability.

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 05 May 2025 04:51
Last Modified: 05 May 2025 04:51
URI: http://repository.untar.ac.id/id/eprint/46527

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