PENGARUH ROE, LEVERAGE, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 - 2022

Hauriyyatun, H (2024) PENGARUH ROE, LEVERAGE, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 - 2022. S-1 thesis, 021008 Universitas Tridinanti.

	Text (BAB I) BAB 1.pdf - Published Version Download (503kB)
	Text (BAB II) BAB 2.pdf - Published Version Restricted to Repository staff only Download (809kB) | Request a copy
	Text (BAB III) BAB 3.pdf - Published Version Restricted to Repository staff only Download (566kB) | Request a copy
	Text (BAB IV) BAB 4.pdf - Published Version Restricted to Repository staff only Download (834kB) | Request a copy
	Text (BAB V) BAB 5.pdf - Published Version Restricted to Repository staff only Download (161kB) | Request a copy

Abstract

Hauriyyatun, The Effect of ROE, Leverage, Company Size and Capital Intensity on Tax Avoidance in Plastic and Packaging Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2022 (Under the guidance of Mrs. Kusminaini Armin, SE. MM and Mrs. Crystha Armereo, SE. M.Si) This study aims to determine whether ROE, Leverage, Company Size and Capital Intensity affect Tax Avoidance in Plastic and Packaging Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2022 either partially or simultaneously. Sampling using Purposive Sampling technique according to the criteria used. Based on the criteria that have been used, a sample of 7 companies was obtained. To analyze the data, researchers used classical assumption test analysis (normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test), multiple linear regression test, and hypothesis test (F test and T test). The results of this study show that Partially the significance set at 5% or 0.05, shows that the variable ROE affects Tax Avoidance indicated by the value of sig t (0.042) > a (0.05), the variable Leverage (DER) affects Tax Avoidance is punched with a value of sig t (0.008) > a (0.05), the variable Company Size does not affect Tax Avoidance is punched with a value of sig t (0.118) > a (0.05), and the Capital Intensity variable affects Tax Avoidance punched with a sig value of t (0.023) < a (0.05). The results of the hypothesis test simultaneously show that the variables ROE, DER, Company Size and Capital Intensity together affect Tax Avoidance. This is indicated by the sig value of F (0.000) < 0.05. So it can be concluded that ROE, DER, Company Size and Capital Intensity have a significant effect on Tax Avoidance by 49.5%, while the rest is influenced by other factors. Keywords: ROE, Leverage, Company Size, Capital Intensity and Tax Avoidance.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ms H Hauriyyatun
Date Deposited:	27 Mar 2024 04:31
Last Modified:	07 May 2024 02:29
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/8084

Actions (login required)

View Item