Pengaruh Profitabilitas, Intensitas Aset Tetap dan Intensitas Persediaan Terhadap Penghindaran Pajak pada Perusahaan Sektor Barang Konsumsi Non-Siklikal Tahun 2015 – 2020 yang Terdaftar di Bursa Efek Indonesia

Christianto, Trimides (2023) Pengaruh Profitabilitas, Intensitas Aset Tetap dan Intensitas Persediaan Terhadap Penghindaran Pajak pada Perusahaan Sektor Barang Konsumsi Non-Siklikal Tahun 2015 – 2020 yang Terdaftar di Bursa Efek Indonesia. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Riset ini menerapkan riset kuantitatif yang punya tujuan supaya mengujikan pengaruh profitable, intensitas asset tetap, serta intensitas persediaan terhadap Penghindaran Pajak. Riset ini menunjuk industri yang tercatat di bidang komoditas customer nonsiklikal pada Bursa Efek Indonesia dalam kurun 2015 – 2020. Teknik penarikan sample yang dipakai yakni menerapkan metode Purposive Sampling serta mendapati 156 data riset. Pengujian hipotesa menerapkan Analisa Regresi Linear Berganda pada nilai signifikan sebanyak 5%. Hasil yang didapati pada riset ini yakni berlandaskan pengujian parsial, profitable, intensitas asset tetap, intensitas persediaan memiliki pengaruh negative pada penghindaran pajak. Kata kunci: profitabilitas, intensitas aset tetap, intensitas persediaan, penghindaran pajak. / These studies is quantitative studies that aim to examining effect of profitabilities, capital intensities, and inventory intensities to Tax Avoidance. These studies take company list on non-cyclical customer good sectors on Indonesia Stock Exchanges at 2015 - 2020. Sample selections technique use Purposive Sampling techniques and obtain 156 researched data. Hypothesis test use Multipled Linear Regressions Analyst with a significances level of 5%. Result obtaine from these studies are base in partials tests, profitabilities, capital intensities, inventory intensities have a negative effect to tax avoidances. Keywords: profitability, capital intensity, inventory intensity, tax avoidance

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