PENGARUH LEVERAGE, PROFITABILITAS, SALES GROWTH, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SUB MANUFAKTUR DALAM PERSPEKTIF EKONOMI ISLAM TAHUN 2016 - 2020

DEWI, AGUSTINA (2021) PENGARUH LEVERAGE, PROFITABILITAS, SALES GROWTH, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SUB MANUFAKTUR DALAM PERSPEKTIF EKONOMI ISLAM TAHUN 2016 - 2020. Undergraduate thesis, UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Perpajakan merupakan pendapatan negara yang memberikan value sangat besar. Negara dikatakan baik apabila pendapatan negara mampu menopang pertumbuhan dan perkembangan Indonesia, dengan kata lain Tax Avodance merupakan salah satu PR yang harus di atasi agar tercipta negara yang maju. Penelitian ini bertujuan untuk menguji pengaruh variabel independen yaitu Leverage, Profitabilitas, Sales Growth, Capital Intensity dan Corporate Governance terhadap variabel dependen Tax Avoidance pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia di periode 2016-2020. Penelitian ini bertujuan untuk mengetahui (1) Pengaruh secara parsial antara Leverage, Profitabilitas, Sales Growth, Capital Intensity dan Corporate Governance terhadap Tax Avoidance; (2) Pengaruh secara simultan antara Leverage, Profitabilitas, Sales Growth, Capital Intensity dan Corporate Governance terhadap Tax Avoidance; (3) Tax Avoidance dalam prespektif ekonomi islam. Jenis penelitian ini adalah penelitian kausal komporatif yaitu mengidentifikasi masalah hubungan sebab akibat antara dua variabel atau lebih. Populasi dalam penelitian ini sebanyak 26 perusahaan Manufaktur sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia selama periode pengamatan 2016-2020 dengan perolehan sampel sebanyak 10 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan metode analisis data yaitu regresi data panel dengan menggunakan E-views 9. Hasil dari penelitian ini menunjukan bahwa hasil uji hipotesis Ha1 diterima, Ha2 ditolak, Ha3 ditolak, Ha4 ditolak, Ha5 ditolak, secara simultan Leverage, Profitabilitas, Sales Growth, Capital Intensity dan Corporate Governance secara bersama-sama berpengaruh terhadap Tax Avoidance. Determinasi Adjused R 2 sebesar31,93%. Kesimpulan pengujian ini berdasarkan uji statistik adalah Leverage berpengaruh positif dan signifikan terhadap Tax Avoidance, Profitabilitas dengan proksi ROA dan Corporate Governace dengan proksi Komite Audit berpengaruh positif dan tidak signifikan terhadap Tax Avoidance, sedangkan Sales Growth dan Capital Intensity berpengaruh negatif dan tidak signifikan terhadap Tax Avoidance pada perusahaan Manufaktur sub sektor makanan dan minuman periode 2016-2020. Kata Kunci: Leverage, Profitabilitas, Sales Growth, Capital Intensity, Corporate Governance, Tax Avoidance iii ABSTRACT Taxation is a state opinion that provides very big value. The state is said to be good if the state’s opinion is able to support the growth and development of state, in other words, Tax Avoidance is one of the PR’s that must be overcome to create a develop country. This study aims to examine the effect of the independent variable namely Leverage, Profitability, Sales Growth, Capital Intensity dan Corporate Governance on the dependent variable of Tax Avoidance in Manufacture companies Listed on BEI in the periode 2016-2020. This study aims to determine (1) the partial effect between Leverage, Profitability, Sales Growth, Capital Intensity dan Corporate Governance on Tax Avoidane; (2) simultaneous influence between Leverage, Profitability, Sales Growth, Capital Intensity dan Corporate Governance on Tax Avoidane; (3) Tax Avoidance in Islamic prespective. This type of research is a comporative causal research, namely identifying the problem of causal relationship between two or more variables. The population in this study were 26 food and beverage sub-sector manufacturing companies listed on the IDX during the observation periode 2016-2020 with the acquisition of sample of 10 companies. The sampling technique used purposive sampling with the analysis method, namely panel data regression using Eviews-9. The results of this study indicate that results of hypothesis Ha1 accepted, Ha2 rejected, Ha3 rejected, Ha4 rejected, Ha5 rejected, simultaneously Leverage, Profitability, Sales Growth, Capital Intensity dan Corporate Governance collectively affect the Tax Avoidance. Determination Adjused R2 as big as 31,93%. The conclusion of this test based on statistical tests is that Leverage has a positive and significant effect on Tax avoidance, Profitability with ROA proxy and Corporate Governance with commite proxy have a positive effect and Insignificant on Tax Avoidance, while Sales Growth and Capital Intensity have negative and Insignificant effect on Tax Avoidance In Manufacturing Companies in the food and beverage sub-sector for the period 2016-2020. Keys: Leverage, Profitability, Sales Growth, Capital Intensity, Corporate Governance, Tax Avoidance

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