Pengaruh Return On Asset (ROA), Leverage dan Intensitas Modal terhadap Penghindaran Pajak (Tax Avoidance) Studi pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2017-2019

Faristria Rosa, Hielda, Hartono, Arif and FARIDA ULFAH, IKA (2021) Pengaruh Return On Asset (ROA), Leverage dan Intensitas Modal terhadap Penghindaran Pajak (Tax Avoidance) Studi pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2017-2019. Jurnal Ekonomi Syariah Darussalam, 3 (1). pp. 1-27. (In Press)

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Abstract

Abstrack This study aims to examine the effect of Return On Assets, Leverage, and Capital Intensity on Tax Avoidance. The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange during the 2017-2019 period, namely 10 companies. Sampling in this study using the purposive sampling method, in order to obtain 6 companies that meet the criteria. Regression analysis in this study using Multiple Linear Regression Analysis. Meanwhile, to test the hypothesis using the t-test and F-test. The results of this study partially show that the first hypothesis of the Return On Assets variable has no effect on tax avoidance. This means, if the Return on Assets decreases, the company tends to do tax avoidance. The second hypothesis is that the Leverage variable has an effect on Tax Avoidance. This means that if Leverage increases, the company tends to do Tax Avoidance. The third hypothesis is that the Capital Intensity variable has an effect on Tax Avoidance. This means, if there is an increase in capital it will cause the company to tend to do tax avoidance. The fourth hypothesis is that Return on Assets, Leverage, and Capital Intensity simultaneously affect the practice of Tax Avoidance with an R2 value of 56.8%. This shows the effect of all these variables is 56.8% on the Tax Avoidance variable. Keywords : Return On Asset, Leverage, Capital Intensity, and Tax Avoidance. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Return On Asset, Leverage, dan Capital Intensity terhadap Penghindaran Pajak. Populasi dalam penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia selama periode 2017-2019 sebanyak 10 perusahaan. Pengambilan sampel dalam penelitian ini menggunakan metode Purposive Sampling, sehingga diperoleh 6 perusahaan yang memenuhi kriteria. Analisis regresi dalam penelitian ini menggunakan Analisis Regresi Linier Berganda. Sedangkan untuk uji hipotesis menggunakan Uji t dan Uji F. Hasil penelitian ini secara parsial menunjukkan bahwa hipotesis pertama variabel Return On Asset tidak berpengaruh terhadap penghindaran pajak. Hal tersebut berarti, apabila Return On Asset mengalami penurunan maka perusahaan cenderung untuk melakukan Penghindaran Pajak. Hipotesis kedua variabel Leverage berpengaruh terhadap Penghindaran Pajak. Hal tersebut berarti apabila Leverage mengalami kenaikkan maka perusahaan cenderung melakukan Penghindaran Pajak. Hipotesis ketiga variabel Intensitas Modal berpengaruh terhadap Penghindaran Pajak. Hal tersebut berarti, apabila terjadi kenaikan modal maka akan menyebabkan perusahaan cenderung melakukan Penghindaran Pajak. Hipotesis keempat Return On Asset, Leverage, dan Intensitas Modal secara simultan berpengaruh terhadap adanya praktik Penghindaran Pajak.dengan nilai R2 sebesar 56.8%. Hal tersebut menunjukkan pengaruh seluruh variabel tersebut sebesar 56.8% terhadap variabel Penghindaran Pajak Kata Kunci: Return of Asset, Leverage, Intensitas Modal, dan Penghindaran Pajak.

Item Type: Article
Uncontrolled Keywords: Keywords : Return On Asset, Leverage, Capital Intensity, and Tax Avoidance.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: fe . userfe
Date Deposited: 25 Oct 2021 02:02
Last Modified: 08 Dec 2021 02:56
URI: http://eprints.umpo.ac.id/id/eprint/8394

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