Pengaruh Strategi Bisnis dan Karakterisrik Perusahaan Terhadap Penghindaran Pajak

Meliana, Dika Putri (2023) Pengaruh Strategi Bisnis dan Karakterisrik Perusahaan Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study intends to determine whether the business strategy and characteristics of the company on tax avoidance are measured using the Cash Effective Tax Rate. In this study, the independent variables used in this study were business strategy and company characteristics, where the characteristics used were profitability, leverage, company size, and capital intensity. Meanwhile, the dependent variable used in this study was tax evasion. The analytical method used in this study is Multiple Regression Analysis. All data has fulfilled the Classical Assumption Test. The type of data used is secondary data, in the form of financial reports downloaded from the website www.idx.co.id, the sampling technique uses a purposive sampling method and predetermined criteria, as many as 33 companies in the primary consumer goods sector are listed on the Indonesian Stock Exchange the years 2019-2021 were selected as the sample. The type of data used is secondary data. Based on the test results show that Business Strategy, Profitability, Leverage, Company Size, and Capital Intensity have no effect on CETR as a Tax Avoidance Proxy.

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