The Effect of Profitability, Capital Intensity and Leverage on Tax Avoidance Activities on The Pharmaceutical Sub Sector Manufacturing Companies Listed on IDX During The 2016-2020 Period

Abstract

Abstak  -  Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, capital intensity  dan leverage, terhadap penghindaran pajak. Pengukuran penghindaran pajak dalam penelitian ini menggunakan Effective Tax Rate (ETR). Penelitian ini menggunakan perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Jumlah sampel penelitian sebanyak tujuh perusahaan yang diperoleh dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda data panel. Hasil analisis menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap penghindaran pajak. Untuk capital intensity hasil analisis menunjukan pengaruh terhadap penghindaran pajak. Semakin tinggi capital intensity maka penghindaran pajak semakin tinggi.

Kata kunci: penghindaran pajak, profitabilitas, leverage, capital intensity

Abstract - This study aims to analyze the effect of profitability, capital intensity and leverage on tax avoidance. The measurement of tax avoidance in this study uses the Effective Tax Rate (ETR). This study uses pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The number of research samples as many as seven companies obtained by purposive sampling method. The analytical technique used in this research is multiple linear regression analysis of panel data. The results of the analysis show that profitability and leverage have no effect on tax avoidance. For the results of the analysis of capital intensity shows the effect on tax avoidance. The higher the capital intensity, the higher the tax avoidance..

Keyword: tax avoidance, profitability, leverage, capital intensity