Hidayat, Ilham (2023) PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada perusahaan Consumer Goods Industry yang terdaftar di BEI periode 2016-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The tax sector affords a very significant contribution in financing national development. Indonesia's tax ratio occupies the lowest position among other Asia Pacific countries. This value reflects that tax performance in Indonesia is still not optimal. This study aims to investigate the effect of profitability and capital intensity on tax evasion, and the role of institutional ownership in moderating the relationship between profitability and capital intensity and tax evasion. The research sample used was companies in the consumer goods industry, which were listed on the IDX from 2016 to 2021. Data analysis was carried out using multiple regression analysis and moderate regression analysis. The study findings show that profitability and capital intensity have a positive effect on tax evasion. However, institutional ownership is proven to be unable to moderate the relationship between profitability, capital intensity and tax avoidance. Even though tax avoidance, especially tax management, is a legal practice, to maximize state revenue from the tax sector, the government is advised to continue to carry out supervision to ensure companies comply with tax regulations.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Sektor perpajakan memberikan kontribusi yang sangat besar dalam membiayai pembangunan nasional. Tax ratio Indonesia menempati posisi terendah diantara negara-negara Asia Pasifik lainnya. Nilai tersebut mencerminkan bahwa kinerja perpajakan di Indonesia masih belum optimal. Studi ini bertujuan menginvestigasi pengaruh profitabilitas dan capital intensity terhadap penghindaran pajak, dan peran kepemilikan institusional dalam memoderasi hubungan antara profitabilitas dan capital intensity dan penghindaran pajak. Sanpel penelitian dalam penelitian ini adalah perusahaan-perusahaan pada industry consumer goods yang terdaftar di BEI dari tahun 2016 sampai 2021. Analisis data dilakukan menggunakan analisa regresi berganda dan moderate regression analysis. Temuan studi menunjukan profitabilitas dan capital intensity berpengaruh positif terhadap penghindaran pajak. Namun kepemilikan institusional terbukti tidak dapat memoderasi hubungan antara profitabilitas, capital intensity dan penghindaran pajak. Meskipun penghindaran pajak khususnya manajemen pajak adalah praktek yang legal namun untuk memaksimumkan pendapatan Negara dari sector pajak, pemerintah disarankan untuk terus melakukan pengawasan untuk memastikan perusahaan-perusahaan patuh terhadap peraturan perpajakan. | |||||||||
| Uncontrolled Keywords: | profitabilitas, capital intensity, kepemilikan institusional, penghindaran pajak | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mr Ilham Hidayat | |||||||||
| Date Deposited: | 01 Aug 2023 15:16 | |||||||||
| Last Modified: | 01 Aug 2023 15:16 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27422 |
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