Faisal, Faisal (2023) PENGARUH KINERJA KEUANGAN, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN PANDEMI COVID-19 TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 PERIODE 2018-2022. S1 thesis, UNTIRTA.
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Abstract
This study aims to determine the effect of the variables Financial Performance, Capital Intensity, Company Size and the Covid-19 Pandemic in influencing Tax Avoidance in companies. The population of this study is a company registered with the Jakarta Islamic Index 70 (JII70) for the period 2018 to 2022. The sampling method used in this study is purposive sampling. The data used in this study is panel data from 33 selected sample companies, with a total sample of 165. The results of this study indicate that the Covid-19 Pandemic variable has a significant positive effect on Tax Avoidance and has a different effect on the period before the pandemic and during the pandemic on Tax avoidance. And the variable Financial Performance which is proxied by Profitability and Leverage has a significant negative effect on Tax Avoidance. While the variable Financial Performance which is proxied by Sales Growth, as well as the Capital Intensity variable, and Company Size have no effect on Tax Avoidance. Keywords: Financial Performance, Profitability, Leverage, Sales Growth, Capital Intensity, Company Size, Covid-19 Pandemic, Tax Avoidance, Jakarta Islamic Index 70.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh variabel Kinerja keuangan, Capital Intensity, Ukuran Perusahaan dan Pandemi Covid-19 dalam mempengaruhi Tax Avoidance pada perusahaan. Populasi penelitian ini merupakan perusahaan yang terdaftar pada Jakarta Islamic Index 70 (JII70) periode 2018 sampai 2022. Metode sampling yang digunakan dalam penelitian ini adalah Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data panel dari 33 sample perusahaan yang terpilih, dengan total sampel berjumlah 165. Hasil penelitian ini menunjukkan variabel Pandemi Covid-19 berpengaruh positif signifikan terhadap Tax Avoidance dan memiliki perbedaan pengaruh pada periode sebelum pandemi dan saat pandemi terhadap Tax Avoidance. Dan variabel Kinerja Keuangan yang di Proksikan dengan Profitabilitas dan Leverage berpengaruh negatif signifikan terhadap Tax Avoidance. Sedangkan variabel Kinerja Keuangan yang diproksikan dengan Sales Growth, serta variabel Capital Intensity, dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance. Kata Kunci: Kinerja Keuangan, Profitabilitas, Leverage, Sales Growth, Capital Intensity, Ukuran Perusahaan, Pandemi Covid-19, Tax Avoidance, Jakarta Islamic Index 70. | |||||||||
| Uncontrolled Keywords: | Keywords: Financial Performance, Profitability, Leverage, Sales Growth, Capital Intensity, Company Size, Covid-19 Pandemic, Tax Avoidance, Jakarta Islamic Index 70. Kata Kunci: Kinerja Keuangan, Profitabilitas, Leverage, Sales Growth, Capital Intensity, Ukuran Perusahaan, Pandemi Covid-19, Tax Avoidance, Jakarta Islamic Index 70. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > Program Sarjana Ekonomi Syariah | |||||||||
| Depositing User: | Faisal Faisal | |||||||||
| Date Deposited: | 07 Dec 2023 11:09 | |||||||||
| Last Modified: | 07 Dec 2023 11:09 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31362 |
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