PENGARUH SALES GROWTH, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Food And Baverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019–2023)

RAUDHA, DIVA ALIFIA and Hidayat, Muhammad (2024) PENGARUH SALES GROWTH, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Food And Baverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019–2023). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sales growth, capital intensity, ukuran perusahaan dan leverage terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur sektor barang konsumsi sub sektor food and baverage yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023. Penelitian merupakan penelitian kuantitatif dengan teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel penelitian sebanyak 26 perusahaan selama 5 tahun berturut-turut, sehingga total sampel amatan sebanyak 130 sampel. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan alat bantu software SPSS 25. Hasil penelitian ini menunjukkan bahwa sales growth, dan leverage berpengaruh terhadap penghindaran pajak, namun pada variabel capital intensity, dan ukuran perusahaan tidak berpengaruh signifikan terhadap penghindaran pajak. This research aims to test and analyze the influence of sales growth, capital intensity, company size and leverage on tax avoidance. The population in this study is manufacturing companies in the consumer goods sector of the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) on the 2019-2023 period. This research is quantitative research with the sampling technique used is purposive sampling. The number of research samples was 26 companies for 5 consecutive years, so the total observation sample was 130 samples. The analytical method used is multiple linear regression analysis using SPSS 25 software. The results of this study show that sales growth, and leverage have an effect on tax avoidance, but the variables of capital intensity, and company size do not have a significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sales Growth, Capital Intensity, Company Size and Leverage Sales Growth, Capital Intensity, Ukuran Perusahaan dan Leverage
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Diva Alifia Raudha
Date Deposited:	22 Jul 2024 00:57
Last Modified:	22 Jul 2024 00:57
URI:	http://repository.unsri.ac.id/id/eprint/152123

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