Azhari, Alya (2026) Pengaruh Capital Intensity, Profitabilitas, dan Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023. Skripsi thesis, Universitas BPD.
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Abstract
This research aims to analyze the influence of capital intensity, profitability, and good corporate governance on the tax avoidance of companies proxied using the Effective Tax Rate (ETR). The type of data used is secondary data in the form of financial statements from each company that has been used as a research sample. The population of this research includes all property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling method used is the purposive sampling method. The samples that met the criteria to be tested were 22 companies with a period of 4 years, so that the total samples used were 88 samples. Analysis of research using SPSS 26 software. The results of this research were that capital intensity, executive character, institutional ownership, and audit quality had no effect on tax avoidance (ETR). Meanwhile, profitability has a positive effect on tax avoidance (ETR). Keywords: capital intensity, profitability, executive character, institutional ownership, audit quality, tax avoidance (ETR)
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, profitabilitas, dan good corporate governance terhadap tax avoidance perusahaan yang diproksikan menggunakan Effective Tax Rate (ETR). Jenis data yang digunakan adalah data sekunder berupa laporan keuangan dari setiap perusahaan yang telah dijadikan sampel penelitian. Populasi penelitian ini mencakup seluruh perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Sampel yang memenuhi kriteria untuk diuji sebanyak 22 perusahaan dengan periode selama 4 tahun sehingga total sampel yang digunakan sebanyak 88 sampel. Analisis hasil penelitian menggunakan bantuan software SPSS 26. Hasil dari penelitian ini adalah capital intensity, karakter eksekutif, kepemilikan institusional, dan kualitas audit tidak berpengaruh terhadap tax avoidance (ETR). Sedangkan profitabilitas berpengaruh positif terhadap tax avoidance (ETR). |
| Uncontrolled Keywords: | capital intensity, profitability, executive character, institutional ownership, audit quality, tax avoidance (ETR) |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 28 Mar 2026 13:12 |
| Last Modified: | 28 Mar 2026 13:12 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/3162 |
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