Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, dan Intensitas Modal Perusahaan terhadap Penghindaran Pajak

PAGAWAK, LISSA R ANNEKE (2020) Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, dan Intensitas Modal Perusahaan terhadap Penghindaran Pajak. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Dalam suatu negara, perpajakan memiliki peran penting untuk membangun sumber ekonomi negara. Hal ini dikarenakan semua biaya pengeluaran terbesar untuk membangun infrastruktur negara didapatkan dari pajak tersebut. Hal ini juga di ungkapkan dalam Undang-Udang Republik Indonesia No. 28 tahun 2007 pasal 21 Dimana setiap warga negara wajib membayar pajak sebagai kontribusi kepada pemerintah. Pengkajian ini memakai data kuantitatif yang sudah dihimpun melalui prosedur statistika analisa regresi linier berganda. Tujuan dari studi ini yaitu untuk mengukur hipotesis dimana terdapat beberapa variabel yang memiliki hubungan dengan suatu fenomena. Data diperlukan untuk menghitung leverage, profitabilitas, ukuran perusahaan dan intensitas modalmerupakan data sekunder yang berguna untuk mengukur tahun 2014-2018. Laverage tak berdampak signifikan pada Penghindaraan Pajak. Tidak berpengaruhnya Laverage terhadap Penghindaraaan Pajak bisa dikarnakan taraf Laverage perusahaan sektor indutri dasar serta kimia relatif sama.Profitabilitas berpengaruh signifikan terhadap ETR. Meskipun tidak terdapatnya dampak yang signifikan antar Ukuran Perusahaan serta Penghindraan Pajak namun melihatkan terdapatnya kaitan yang negatif artinya jika kenaikan biaya bunga diikutkan pada penurunan Penghindaraan Pajak. Peneliti bisa menyimpulkan jika tidak ada dampak yang signifikan melalui leverage serta skala perusahaan dengan individu pada penghindara pajak. Sementara, profitabilitas berdampak dengan signifikan pada penghindaran pajak. Selain itu, peneliti juga menyimpulkan jika intensitas modal berpengaruh negative pada penghindaran pajak, yang berarti makin besar nilai intensitas modal, sehingga makin rendah Tindakan perilaku penghindaran pajak suatu perusahaan. Kata kunci: Leverage, Profitabilitas, Ukuran perusahaan, Intensitas Modal, Penghindaran pajak. / In a country, taxation has an important role to build the country's economic resources. This is so that these taxes can cover all the major expenses incurred in creating the nation's infrastructure. Article 21 of Law of the Republic of Indonesia No. 28 of 2007 states that "every citizen has the obligation to pay taxes as a contribution to the state," which is another expression of this. For this work, multiple linear regression analysis was used to statistically collect quantitative data. The goal of this study is to evaluate the hypothesis that different factors are related to a phenomena. Leverage, profitability, firm size, and capital intensity are all secondary statistics that may be used to measure the period from 2014 to 2018. Leverage has no discernible effect on tax evasion. Because the degree of leverage for businesses in the core industrial and chemical industries is almost equal, leverage has little impact on tax evasion. The ETR is significantly impacted by profitability. Even if there is no discernible correlation between Company Size and Tax Avoidance, there is a negative association that would result in a reduction in Tax Avoidance if the cost of borrowing increased.Researchers have come to the conclusion that tax evasion by individuals is not much impacted by leverage and corporate growth. Profitability, meanwhile, has a big influence on tax avoidance. The researchers also came to the conclusion that capital intensity has a detrimental impact on tax evasion, i.e., the lower a company's tax avoidance conduct, the higher its worth. Keywords: Leverage, Profitability, Firm size, Capital Intensity, Tax Avoidance.

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