Antika, Rini (2025) PENGARUH INTENSITAS ASET TETAP, INTENSITAS PERSEDIAAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Pada Sektor Manufaktur BEI Tahun 2019-2024). S1 thesis, Universitas PGRI Madiun.
![[img]](https://eprint.unipma.ac.id/style/images/fileicons/text.png) |
Text
Halaman Depan.pdf Download (752kB) |
|
Text
Abstrak.pdf Download (226kB) |
|
Text
BAB I.pdf Download (250kB) |
|
Text
BAB II.pdf Download (353kB) |
|
Text
BAB III.pdf Restricted to Repository staff only Download (315kB) |
|
Text
BAB IV.pdf Restricted to Repository staff only Download (424kB) |
|
Text
BAB V.pdf Download (163kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (271kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository staff only Download (2MB) |
Abstract
This study aims to examine the effect of fixed asset intensity, inventory intensity, and profitability on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period. Tax avoidance is measured using the Effective Tax Rate (ETR), while the independent variables are represented by relevant financial ratios derived from audited annual reports. A quantitative approach is applied using panel data regression analysis, supported by classical assumption testing and model selection techniques (Chow test, Hausman test, and Lagrange Multiplier test) to determine the most appropriate estimation model. The findings reveal that both fixed asset intensity and inventory intensity have no significant impact on tax avoidance. In contrast, profitability shows a significant negative effect on ETR, suggesting that more profitable firms are more likely to engage in legal tax avoidance strategies. These results highlight the strategic role of corporate financial performance in shaping tax behavior and emphasize the need for risk-based tax oversight by regulators. The study provides empirical support for Stewardship Theory, while also illustrating the nuanced reality of managerial discretion in balancing tax efficiency and regulatory compliance. Keywords: Fixed Asset Intensity, Inventory Intensity, Profitability, Tax Avoidance, Effective Tax Rate.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Fixed Asset Intensity, Inventory Intensity, Profitability, Tax Avoidance, Effective Tax Rate. Intensitas Aset Tetap, Intensitas Persediaan, Profitabilitas, Penghindaran Pajak, ETR. |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi |
| Depositing User: | RINI ANTIKA RINI |
| Date Deposited: | 19 Aug 2025 06:54 |
| Last Modified: | 19 Aug 2025 06:54 |
| URI: | http://eprint.unipma.ac.id/id/eprint/4286 |
Actions (login required)
 |
View Item |
