PENGARUH CAPITAL INTENSITY, SALES GROWTH, RETURN ON ASSET DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI EMPIRIS PADA PERUSAHAAN PRODUSEN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017)

Serlyana, Serlyana (2019) PENGARUH CAPITAL INTENSITY, SALES GROWTH, RETURN ON ASSET DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI EMPIRIS PADA PERUSAHAAN PRODUSEN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017). Bachelor thesis, Universitas Buddhi Dharma.

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Abstract

This study aims to obtain empirical evidence regarding the influence of capital intensity, sales growth, return on assets and leverage on tax avoidance. Cash effective tax rate (CETR) is a proxy for tax avoidance which is the dependent variable, and the independent variable used is capital intensity that is proxied by CI, sales growth that is proxied by SG, return on assetsthat is proxied by ROA and leverage that is proxied by debt to equity ratio (DER). The population in this research are manufacturing companies in the food and beverage producer industry sectors that are listed on the Indonesia Stock Exchange (IDX) for the period 2013 - 2017.The determination of the sample used a purposive sampling method and obtained a sample of 11 food and beverage producers based on certain criteria. Multiple linear analysis was used ini this study as a data analysis technique and was carried out using SPSS version 25. Based on the results of the analysis prove that capital intensity and return on assets simultaneously significantly influence tax avoidance, while sales growth and leverage simultaneously do not significantly influence tax avoidance. Keywords: Tax Avoidance, Capital Intensity, Sales Growth, Return On Assets, and Leverage

Item Type:	Thesis (Bachelor)
Subjects:	600 Teknologi dan Ilmu Terapan (Bisnis) > 657 Akuntansi > 657.46 Akuntansi Perpajakan
Divisions:	Fakultas Bisnis > Akuntansi (S1)
Depositing User:	Users 296 not found.
Date Deposited:	23 Sep 2019 03:37
Last Modified:	27 Feb 2023 05:06
URI:	http://repositori.buddhidharma.ac.id/id/eprint/253

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