PENGARUH INTENSITAS MODAL, DEWAN KOMISARIS INDEPENDEN, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Rakhma, Anisya (2022) PENGARUH INTENSITAS MODAL, DEWAN KOMISARIS INDEPENDEN, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intensitas Modal, Dewan Komisaris Independen, dan Pertumbuhan Penjualan terhadap Tax Avoidance pada perusahaan manufaktur sector industry barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) 2017-2021. Populasi pada penelitian ini adalah seluruh perusahaan sector industry barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. dengan jumlah sampel sebanyak 20 perusahaan sehingga total observasi dalam penelitian ini sebanyak 100 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Dengan menggunakan metode purposive sampling, maka jumlah sampel yang digunakan diukur menggunakan metode regresi data panel dengan tiga pendekatan yaitu, CEM, FEM, REM dengan spesifikasi model uji Chow, uji Hausman, dan uji Lagrange Multiplier dan terakhir diuji dengan uji asumsi klasik. Data di analisis menggunakan Eviews 10. Hasil penelitian membuktikan bahwa: 1) Intensitas Modal berpengaruh terhadap Tax Avoidance. 2) Dewan Komisaris Independen tidak berpengaruh terhadap Tax Avoidance. 3) Pertumbuhan Penjualan berpengaruh terhadap Tax Avoidance. This study aims to determine the effect of Capital Intensity, Independent Board of Commissioners, and Sales Growth on Tax Avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2017-2021. The population in this study are all consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2017-2021. with a sample of 20 companies so that the total observations in this study were 100 observations. The data used in this study are secondary data. By using purposive sampling method, the number of samples used was measured using panel data regression method with three approaches, namely, CEM, FEM, REM with the specification of the Chow test model, Hausman test, and Lagrange Multiplier test and finally tested with the classical assumption test. Data were analyzed using Eviews 10. The results of the study prove that: 1) Capital Intensity has an effect on Tax Avoidance. 2) The Independent Board of Commissioners has no effect on Tax Avoidance. 3) Sales Growth has an effect on Tax Avoidance.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorJuniarti, JuniartiNIDN0318067602juniarti@stei.ac.id
Uncontrolled Keywords: Tax Avoidance, Intensitas Modal, Dewan Komisaris Independen, Pertumbuhan Penjualan.
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: ANISYA RAKHMA
Date Deposited: 11 Nov 2022 02:20
Last Modified: 11 Nov 2022 02:20
URI: http://repository.stei.ac.id/id/eprint/8835

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