Pengaruh Profitabilitas, Leverage, Likuiditas, Capital Intensity dan Inventory Intensity Terhadap Tax Avoidance

Prameswari, Verena Clarisa Ayu (2021) Pengaruh Profitabilitas, Leverage, Likuiditas, Capital Intensity dan Inventory Intensity Terhadap Tax Avoidance. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this research is to gain knowledge on the affect of probability, leverage, liquidity, capital intensity, and inventory intensity on tax avoidance. This research used quantitative apporach. The samples that are used in the research are manufactured company, listed on Bursa Efek Indonesia 2018-2020. The technic that is used to collect the sample is purposive sampling specified on the company that is not having a deficit or delisting. Based on the criteria, this the sample of this research are 73 companies out of 196 companies. Data analysis technique that is used is descriptive statistic testing, classic assumption testing, normality testing, bootstraping testing, hypotetical testing, determination of coefficiency testing (R2) with the help of the software called IBM SPSS 20.0 for Windows. The result of this research shown that (1) probability does affect tax avoidance, (2) Leverage does not affect tax avoidance, (3) Liquidity does not affect tax avoidance, (4) Capital intensity does not affect tax avoidance, and (5) Inventory intensity does not affect tax avoidance. Keywords: Probability, Leverage, Liquidity, Capital Intensity, Inventory Intensity and Tax Avoidance.

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