PENGARUH RETURN ON ASET, CAPITAL INTENSITY, LEVERAGE DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur sektor Consumer Goods yang terdaftar di BEI Periode 2016-2019)

Listi Aisyah, Mohamad Zulman Hakim

Abstract


Abstrak

Penelitian ini dilakukan untuk mengetahui pengaruh Return On Asset (ROA), Capital Intensity, Leverage dan Likuiditas terhadap Penghindaran Pajak pada Sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu periode 2016-2019. Teknik pengambilan sampel menggunakan teknik Purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 10 perusahaan. Jenis Metode analisis yang digunakan adalah analisis regrensi data panel. Teknik analisis data menggunakan EViews 9.0. Hasil dari penelitian ini menyatakan Return On Asset (ROA) dan Leverage berpengaruh terhadap Penghindaran Pajak. Sedangkan Capital Intensity dan Likuiditas tidak berpengaruh terhadap Penghindaran Pajak.

Kata kunci: Return On Asset (ROA), Capital Intensity, Leverage dan Likuiditas

 

Abstract

This study was conducted to determine the effect of Return On Asset (ROA), Capital Intensity, Leverage and Liquidity on Tax Avoidance in the Consumer Goods Sector listed on the Indonesia Stock Exchange (BEI). The research time period used is 4 years, namely the 2016-2019 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The analysis method used is panel data regression analysis. The data analysis technique used EViews 9.0. The results of this study state that Return On Asset (ROA) and Leverage have an effect on Tax Avoidance. Meanwhile, Capital Intensity and Liquidity have no effect on Tax Avoidance.

Keyword: Return On Asset (ROA), Capital Intensity, Leverage and Liquidity


References


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DOI: http://dx.doi.org/10.31000/dinamika.v7i2.10209

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