Pengaruh ROA, Leverage, Kualitas Audit, dan Capital Intensity terhadap Tax Avoidance

Fajriati, Desi Nur (2024) Pengaruh ROA, Leverage, Kualitas Audit, dan Capital Intensity terhadap Tax Avoidance. Other thesis, STIE Bank BPD Jateng.

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Abstract

The largest source of state revenue is from taxes, but based on the 2022 Directorate General Of Taxation (DJP) report, state revenue from taxes is not yet optimal. One of the reasons is due to tax avoidance. This research aims to examine the influence of ROA, Leverage, Audit Quality and Capital Intensity on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. Tax avoidance is measured by ETR (Effective Tax Rate). This research uses secondary data from financial reports of food and beverage sub-sector companies on the Indonesia Stock Exchange for 2020-2022. The sample that meets the criteria is 102 sample companies, but there are outlier samples so that the sample becomes 86 companies. Data analysis uses multiple linear regression which is processed using the SPSS version 24 program. The research results show that ROA has a negative effect on tax avoidance, while Leverage, Audit Quality and Capital Intensity have no effect on tax avoidance.

Item Type:	Thesis (Other)
Additional Information:	Sumber penerimaan terbesar negara adalah dari pajak namun berdasarkan laporan Direktorat Jendral Pajak (DJP) tahun 2022 penerimaan negara dari pajak belum optimal. Salah satu penyebabnya adalah karena tindakan tax avoidance. Penelitian ini bertujuan untuk menguji pengaruh ROA, Leverage, Kualitas Audit dan Capital Intensity terhadap tax avoidance pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penghindaran pajak diukur dengan ETR ( Effective Tax Rate). Penelitian ini menggunakan data sekunder dari laporan keuangan perusahaan sub sektor food and beverage pada Bursa Efek Indonesia tahun 2020-2022. Sampel yang memenuhi kriteria adalah 102 sampel perusahaan namun terdapat sampel yang outlier sehinggal sampel menjadi 86 perusahaan. Analisis data menggunakan regresi linear berganda yang diolah menggunakan program SPSS versi 24. Hasil penelitian menunjukkan ROA berpengaruh negatif terhadap tax avoidance sedangkan Leverage, Kualitas Audit dan Capital Intensity tidak berpengaruh terhadap tax avoidance.
Uncontrolled Keywords:	desinurfa24
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	04 Sep 2024 05:14
Last Modified:	04 Sep 2024 05:14
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/2083

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