DETAIL KOLEKSI

Pengaruh profitabilitas, capital intensity, financial distress, sales growth, dan leverage terhadap tax avoidance


Oleh : Alifia Silvi Fatiha

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Murtanto

Subyek : Financial statements;Tax accounting

Kata Kunci : tax avoidance, profitabilitas, financial distress, leverage, capital intensity, sales growth.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2024_DS__023002006008_Halaman-Judul.pdf 13
2. 2024_DS_SAK_023002006008_Surat-Pernyataan-Revisi-Terakhir.pdf 1
3. 2024_DS_SAK_023002006008_Surat-Hasil-Similaritas.pdf 1
4. 2024_DS_SAK_023002006008_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf 1
5. 2024_DS_SAK_023002006008_Lembar-Pengesahan.pdf 2
6. 2024_DS_SAK_023002006008_Pernyataan-Orisinalitas.pdf 1
7. 2024_DS_SAK_023002006008_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf 1
8. 2024_DS_SAK_023002006008_Bab-1.pdf 8
9. 2024_DS_SAK_023002006008_Bab-2.pdf 15
10. 2024_DS_SAK_023002006008_Bab-3.pdf 13
11. 2024_DS_SAK_023002006008_Bab-4.pdf 20
12. 2024_DS_SAK_023002006008_Bab-5.pdf 3
13. 2024_DS_SAK_023002006008_Daftar-Pustaka.pdf 2
14. 2024_DS_SAK_023002006008_Lampiran.pdf 20

P Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari Profitabilitas, Capital Intensity, Financial Distress, Fianncial Distress, dan Leverage terhadap Tax Avoidance pada perusahaan sektor consumer cyclical dan consumer non-cyclical yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian dilakukan dengan menggunakan metode kuantitatif. Dalam penelitian ini, data yang digunakan merupakan data sekunder berupa laporan keuangan yang diperoleh dari laman Bursa Efek Indonesia (BEI) dan laman resmi masing-masing perusahaan.Pada penelitian ini populasi data yang digunakan adalah perusahaan sektor consumer cyclical dan non-cycical yang terdaftar di BEI periode 2019-2021. Pengambilan sampel menggunakan metode purposive sampling sehingga dihasilkan sampel sebesar 43 perusahaan. Teknik analisa penelitian menggunakan analisis regresi linier berganda.Pengujian hipotesa yang dilakukan menunjukkan hasil profitability tidak berpengaruh terhadap tax avoidance, financial distress tidak berpengaruh terhadap tax avoidance, dan leverage tidak berpengaruh terhadap tax avoidance. Sedangkan, capital intensity berpengaruh positif terhadap tax avoidance dan sales growth berpengaruh positif terhadap tax avoidance.

T This research aims to examine and analyze the influence of Profitability, Capital Intensity, Financial Distress, Financial Distress, and Leverage on Tax Avoidance in cyclical consumer and non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research was conducted using quantitative methods. In this research, the data used is secondary data in the form of financial reports obtained from the Indonesia Stock Exchange (IDX)’s website and the companies’s official website.In this research, the data population used is cyclical and non-cyclical consumer sector companies listed on the IDX for the 2019-2021 period. Sampling used a purposive method sampling and 43 companies was met the required criteria. The research analysis technique uses multiple linear regression analysis.Hypothesis testing carried out shows that profitability has no effect on tax avoidance, financial distress has no effect on tax avoidance, and leverage has no effect on tax avoidance. Meanwhile, capital intensity has a positive effect on tax avoidance and sales growth has a positive effect on tax avoidance.

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