PENGARUH SALES GROWTH, CAPITAL INTENSITY, TUNNELING INCENTIVE, FIRM SIZE, DAN CSR TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023)

JAMILA, DIBA (2025) PENGARUH SALES GROWTH, CAPITAL INTENSITY, TUNNELING INCENTIVE, FIRM SIZE, DAN CSR TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of sales growth, capital intensity, tunneling incentive, firm size, and corporate social responsibility (CSR) on tax avoidance. The object of research used in this study were energy companies on the Indonesia Stock Exchange in 2021-2023. This research is a type of quantitative research with multiple linear regression models. In selecting the sample, this research used purposive sampling method so that the sample that met the criteria was obtained by 95 research data. This study uses secondary data based on the annual reports and sustainability reports of energy companies from the Indonesia Stock Exchange website. Data processing is carried out using the SPSS version 25 application program. The results of the study simultaneously show that sales growth, capital intensity, tunneling incentive, firm size, and corporate social responsibility (CSR) variables together affect tax avoidance. The results partially show that sales growth have a positive and significant effect on tax avoidance, that capital intensity have a positive and significant effect on tax avoidance, tunneling incentive does not have a positive and significant effect on tax avoidance, firm size does not have a positive and significant effect on tax avoidance, and CSR has a negative and significant effect on tax avoidance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MULYADI, ROZA	198202212014041001
Thesis advisor	TJAHJONO, MAZDA EKO SRI	198307022014041001

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh sales growth, capital intensity, tunneling incentive, firm size, dan corporate social responsibility (CSR) terhadap tax avoidance. Objek penelitian yang digunakan dalam penelitian ini adalah perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini merupakan jenis penelitian kuantitatif dengan model regresi linear berganda. Dalam melakukan pemilihan sampel penelitian ini menggunakan metode purposive sampling sehingga sampel yang memenuhi kriteria didapatkan sebesar 95 data penelitian. Penelitian ini menggunakan data sekunder berdasarkan laporan tahunan dan laporan keberlanjutan perusahaan sektor yang diperoleh dari website Bursa Efek Indonesia. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS versi 25. Hasil penelitian secara simultan menunjukkan bahwa secara bersama-sama variabel sales growth, capital intensity, tunneling incentive, firm size, dan corporate social responsibility (CSR) berpengaruh terhadap tax avoidance. Hasil penelitian secara parsial menunjukkan bahwa sales growth berpengaruh positif terhadap tax avoidance, capital intensity berpengaruh positif terhadap tax avoidance, tunneling incentive tidak berpengaruh terhadap tax avoidance, firm size tidak berpengaruh terhadap tax avoidance dan CSR berpengaruh negatif terhadap tax avoidance.

Uncontrolled Keywords:

Sales Growth, Capital Intensity, Tunneling Incentive, Firm Size, Corporate Social Responsibility, Tax Avoidance, Agency Theory Pertumbuhan Penjualan, Intensitas Modal, Insentif Tunneling, Ukuran Perusahaan, Tanggungjawab Sosial Perusahaan, Penghindaran Pajak, Teori Agensi

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Diba Jamila

Date Deposited:

10 Nov 2025 07:59

Last Modified:

10 Nov 2025 07:59

URI:

http://eprints.untirta.ac.id/id/eprint/55850

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