PENGARUH PROFITABILITAS, INTENSITAS MODAL (CAPITAL INTENSITY) DAN SOLVABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Sub Sektor Operator Infrastruktur Transportasi Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)

Harita, Veraningrum Jaspin (2024) PENGARUH PROFITABILITAS, INTENSITAS MODAL (CAPITAL INTENSITY) DAN SOLVABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Perusahaan Sub Sektor Operator Infrastruktur Transportasi Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, UNIVERSITAS KRISTEN INDONESIA.

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Abstract

Riset ini punya tujuan untuk menganalisa serta mendeskripsikan Pengaruh Profitabilitas, Intensitas Modal (Capital Intensity) Dan Solvabilitas Pada Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Sub-Sektor Operator Infrastruktur Transportasi dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2019-2023. Populasi dalam riset ini sebanyak 38 perusahaan Sub Sektor Bidang Operator Infrastruktur Transportasi serta Konstruksi Bangunan yang tercantum di BEI tahun 2019-2023 dengan sampel sebanyak 9 perusahaan Sub Sekto Operator Infrastruktur Transportasi dan Konstruksi Bangunan yang tercantum di BEI tahun 2019-2023. Metode penarikan sampel dalam riset ini mempergunakan metode purposive sampling. Metode analisa yang dipergunakan dalam riset ini mempergunakan analisa regresi linier berganda yang kemudian dikelola mempergunakan software IBM SPSS Statistic Version 29.0 For Windows. Metode analisa yang dipergunakan dalam riset ini yakni uji analisa statistik deskriptif, uji asumsi klasik, uji analisa regresi linier berganda serta uji hipotesi. Hasil riset ini mengatakan bahwasanya profitabilitas berpegaruh negatif pada penghindaran pajak (tax avoidance), intensitas modal (capital intensity) tidak berpengaruh pada penghindaran pajak (tax avoidance), solvabilitas berpengaruh negatif pada pada penghindaran pajak (tax avoidance) serta secara simultan profitabilitas, intensitas modal (capital intensity) dan solvabilitas berpengaruh positif pada penghindaran pajak (tax avoidance). Kata kunci: Profitabilitas, Intensitas Modal, Solvabilitas serta Penghindaran Pajak (Tax Avoidance) This study aims to analyze and describe the Effect of Profitability, Capital Intensity and Solvency on Tax Avoidance in Sub-Sector Companies of Transportation Infrastructure Operators and Building Construction Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The population in this study is 38 Sub�Sector Companies Operating Infrastructure, Transportation and Building Construction listed on the IDX for the 2019-2023 period with a sample of 9 Sub�Sector Companies Operating Infrastructure Transportation and Building Construction listed on the IDX for the 2019-2023 period. The sampling technique in this study uses the purposive sampling method. The analysis technique used in this study uses multiple linear regression analysis which is then processed using the IBM SPSS Statistic Version 29.0 For Windows application. The analysis methods used in this study are descriptive statistical analysis test, classical assumption test, multiple linear regression analysis test and hypothesis test. The results of this study stated that profitability had a negative effect on tax avoidance, capital intensity had no effect on tax avoidance, solvency had a negative effect on tax avoidance, and simultaneously profitability, capital intensity and solvency has a positive effect on tax avoidance. Keywords: Profitability, Capital Intensity, Solvency and Tax Avoidance.

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