PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PADA SEKTOR PERUSAHAAN TAMBANG DI BEI TAHUN 2017-2020

Rusdi, Jessica (2022) PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PADA SEKTOR PERUSAHAAN TAMBANG DI BEI TAHUN 2017-2020. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of profitability, capital intensity, and executive character on tax avoidance in the mining company sector listed on the Indonesia Stock Exchange in the period 2017 to 2020. The research data used is secondary data. The population used in this study is the mining sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique and obtained 76 samples using agency theory. Hypothesis testing is done by multiple linear analysis where in this study the results obtained that profitability has a negative effect on tax avoidance, while capital intensity and executive character have no effect on tax avoidance. Keywords: Profitability, Capital Intensity, Executive Character, Tax Avoidance

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