PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI (Pada Perusahaan Manufaktur Sub-Sektor Tobacco, Nondurable Household Products, Dan Pharmaceuticals & Health Care Research Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)

Salsabila, Nurjihan Aini (2022) PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI (Pada Perusahaan Manufaktur Sub-Sektor Tobacco, Nondurable Household Products, Dan Pharmaceuticals & Health Care Research Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan capital intensity terhadap tax avoidance yang dimoderasi oleh sales growth pada perusahaan manufaktur sektor barang konsumsi dengan sub-sektor tobacco dan nondurable household products dan pada sektor kesehatan dengan sub-sektor pharmaceuticals & health care research yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat asosiatif. Populasi yang digunakan dalam penelitian ini merupakan perusahaan manufaktur sub-sektor tobacco dan nondurable household products dan pharmaceuticals & healt`h care research yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Pengambilan sampel pada penelitian ini dilakukan dengan purposive sampling, yang menghasilkan jumlah sampel sebanyak 11 perusahaan sehingga total observasi pada penelitian ini sebanyak 55 observasi. Data yang digunakan pada penelitian ini adalah data sekunder dengan teknik pengumpulan menggunakan metode dokumentasi melalui situs www.idx.co.id dan website resmi perusahaan. Hasil penelitian ini menunjukkan bahwa (1) profitabilitas berpengaruh terhadap tax avoidance, yang mana ketika profitabilitas mengalami peningkatan, tingkat tax avoidance perusahaan juga meningkat, (2) leverage berpengaruh terhadap tax avoidance, hal ini dikarenakan dalam kegiatan operasionalnya perusahaan lebih banyak menggunakan dana yang berasal dari utang (3) capital intensity tidak memiliki pengaruh terhadap tax avoidance, hal ini mengartikan bahwa tingkat capital intensity perusahaan tidak mempengaruhi tingkat tax avoidance perusahaan, (4) secara moderasi sales growth tidak mampu memoderasi hubungan antara profitabilitas terhadap tax avoidance, dalam hal ini diartikan bahwa tingkat sales growth perusahaan tidak memperkuat atau memperlemah pengaruh profitabilitas terhadap tax avoidance, (5) sales growth dapat memoderasi (memperkuat) pengaruh antara leverage dan tax avoidance, hal ini dapat dikatakan perusahaan melakukan penggunaan dana utang untuk mengurangi laba perusahaan yang meningkat karena sales growth perusahaan mengalami peningkatan, dan (6) sales growth mampu memoderasi (memperkuat) hubungan antara capital intensity terhadap tax avoidance, dengan ini diartikan ketika meningkatnya tingkat sales growth perusahaan memperkuat hubungan capital intensity perusahaan terhadap tax avoidance. Kata Kunci: Profitabilitas, Leverage, Capital Intensity, Sales Growth dan Tax Avoidance ABSTRACT This study aims to determine the effect of profitability, leverage, and capital intensity on tax avoidance moderated by sales growth in manufacturing companies in the consumer goods sector with the tobacco and non-durable household products sub-sector and in the health sector with the pharmaceutical & sub-sector research health care listed on Indonesia Stock Exchange during the period of 2017- 2021. This research uses an associative quantitative approach. Population in this research are manufacturing companies in tobacco and non-durable household products sub-sector and pharmaceuticals & health care research sub-sector listed on Indonesia Stock Exchange for 2017-2021 period. Data collection thecniques that used in this study is purposive sampling, which resulted in a total sample of 11 companies so that the total observations in this study were 55 observations. The data used in this study is secondary data with collection techniques using the documentation method through the www.idx.co.id site and company's website. The results showed that (1) profitability has an effect on tax avoidance, it shows that when profitability increases, the company's tax avoidance also increased, (2) leverage has effect on tax avoidance,it shows that companies using funds form liabilities to run their operational activities, (3) capital intensity has no effect on tax avoidance, this means that the level of capital intensity of the company does not affect the level of corporate tax avoidance, (4) sales growth is not able to moderate the relationship between profitability and tax avoidance, it means that the company's sales growth rate does not strengthen or weaken the influence of profitability on tax avoidance, (5) sales growth can moderate (strengthen) the influence between leverage and tax avoidance, it can be said that companies use debt funds to reduce company profits increases because the company's sales growth has increased, and (6) sales growth is able to moderate (strengthen) the influence between capital intensity and tax avoidance, This means that when the company's sales growth rate increases, it strengthens the relationship between the company's capital intensity and tax avoidance. Keywords: Profitability, Leverage, Capital Intensity, Sales Growth, and Tax Avoidance.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSulistyowati, SulistyowatiNIDN0326097701sulistyowati@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: NURJIHAN AINI SALSABILA
Date Deposited: 22 Sep 2022 01:59
Last Modified: 22 Sep 2022 01:59
URI: http://repository.stei.ac.id/id/eprint/8444

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