Pengaruh profitabilitas, leverage, capital intensity dan konservatisme akuntansi terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 - 2021

Oriza, Caroline Janice (2022) Pengaruh profitabilitas, leverage, capital intensity dan konservatisme akuntansi terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 - 2021. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, capital intensity, dan konservatisme akuntansi terhadap tax avoidance, baik secara parsial dan simultan. Sampel yang digunakan sebanyak 17 perusahaan pertambangan yang tercantum dalam Bursa Efek Indonesia tahun 2018-2021. Penelitian ini memanfaatkan teknik penentuan mekanisme purposive sampling dan teknik pengkajian regresi berganda yang diolah menggunakan IBM SPSS 23. Hasil observasi menunjukkan profitabilitas memiliki kontrol terhadap tax avoidance. Hasil lain yang didapat adalah leverage, capital intensity, dan konservatisme akuntansi tidak mempunyai kontrol terhadap tax avoidance. Namun, secara simultan rasio profitabilitas, leverage, capital intensity, dan konservatisme akuntansi berpengaruh terhadap tax avoidance. Kata kunci: Tax Avoidance, Profitabilitas, Leverage, Capital Intensity, Konservatisme Akuntansi ABSTRACT The retention is done to determine and analyze the impact of profitability, leverage, capital intensity, and accounting conservatism against tax avoidance, both partial and simultaneous. Samples used as many as 17 mining companies enrolled in Indonesia stock exchange in 2018-2021. The observation used additive sampling mitigation techniques and linear regression analysis technique used the IBM SPSS 23 program. This study resulted is profitability affects tax avoidance. The other results obtained is leverage, capital intensity, and accounting conservatism doesn’t affect tax avoidance. However, simultaneously, profitability, leverage, capital intensity, and accounting conservatism affect tax avoidance Keyword: Tax Avoidance, Profitability, Leverage, Capital Intensity, Accounting Conservatism

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Kata kunci: Tax Avoidance, Profitabilitas, Leverage, Capital Intensity, Konservatisme Akuntansi Keyword: Tax Avoidance, Profitability, Leverage, Capital Intensity, Accounting Conservatism
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	43 Caroline UWKS
Date Deposited:	27 Mar 2023 01:52
Last Modified:	27 Mar 2023 01:52
URI:	http://erepository.uwks.ac.id/id/eprint/13980

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