Ramadhani, Pradelia and ., Siti Maryama, SE, MM (2023) Pengaruh Profitabilitas, Intensitas Persediaan dan Leverage Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2017-2022. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
Pradelia Ramadhani. pengaruh profitabilitas, intensitas persediaan dan leverage terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2022. Di bawah bimbingan Siti Maryama, S.E.M.M
Penghindaran pajak adalah strategi legal yang dilakukan oleh perusahaan untuk mengurangi beban pajak sekecil mungkin tanpa melanggar hukum yang berlaku. Oleh karena itu, wajib pajak mencari celah dalam peraturan perpajakan sehingga praktek ini tetap legal dan sesuai dengan hukum dan peraturan yang berlaku. Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai hubungan faktor-faktor penghindaran pajak yang terdiri dari profitabilitas, intensitas persediaan, dan leverage terhadap tax avoidance pada perusahaan manufaktur sub sektor otomotif yang terdaftar di BEI tahun 2017-2022. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling sesuai kriteria yang telah ditentukan. Jumlah sampel yang terkumpul sebanyak 66 sampel dan dengan adanya data outlier menjadi 63 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa profitabilitas dan intensitas persediaan tidak berpengaruh terhadap tax avoidance. Sedangkan leverage berpengaruh positif terhadap tax avoidance. Sedangkan hasil penelitian secara simultan menunjukkan bahwa pengaruh profitabilitas, intensitas persediaan dan leverage terhadap tax avoidance berpengaruh signifikan terhadap tax avoidance.
Kata Kunci : tax avoidance , profitabilitas, intensitas persediaan, dan leverage
ABSTRACT
Pradelia Ramadhani. the effect of profitability, inventory intensity and leverage on tax avoidance in manufacturing companies listed on the IDX in 2017-2022. Under the guidance of Siti Maryama, S.E.M.M
Tax avoidance is a legal strategy undertaken by companies to reduce the tax burden as small as possible without violating applicable laws. Therefore, taxpayers look for loopholes in tax regulations so that this practice remains legal and in accordance with applicable laws and regulations. This study aims to analyze and provide empirical evidence regarding the relationship between tax avoidance factors consisting of profitability, inventory intensity, and leverage on tax avoidance in automotive sub-sector manufacturing companies listed on the IDX in 2017-2022. The sampling method in this study used purposive sampling according to predetermined criteria. The number of samples collected was 66 samples and with outlier data being 63 samples. The analysis technique used in this research is multiple linear regression analysis. Partial research results show that profitability and inventory intensity have no effect on tax avoidance. While leverage has a positive effect on tax avoidance. While the results of the study simultaneously show that the effect of profitability, inventory intensity and leverage on tax avoidance has a significant effect on tax avoidance.
Keywords : tax avoidance, profitability, inventory intensity, and leverage
Item Type: | Other |
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Subjects: | N Fine Arts > N Visual arts (General) For photography, see TR N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 17 Feb 2025 05:02 |
Last Modified: | 17 Feb 2025 05:02 |
URI: | http://repository.itb-ad.ac.id/id/eprint/199 |
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