ANALISIS DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SUB-SEKTOR MINYAK, GAS, DAN BATU BARA

JESSICA FIRDA AULIA, . (2025) ANALISIS DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN SUB-SEKTOR MINYAK, GAS, DAN BATU BARA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji dan menganalisis pengaruh capital intensity, thin capitalization, kepemilikan asing, dan komite audit terhadap tax avoidance. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan-perusahaan di sektor energi, khususnya sub-sektor minyak, gas, dan batu bara, yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh total 38 sampel perusahaan. Pengujian hipotesis dilakukan menggunakan analisis regresi data panel dengan bantuan perangkat lunak E-Views 13, pada tingkat signifikansi 5% (α = 0,05). Hasil analisis menunjukkan bahwa: (1) capital intensity berpengaruh signifikan terhadap tax avoidance, (2) thin capitalization berpengaruh signifikan terhadap tax avoidance, (3) kepemilikan asing tidak berpengaruh signifikan terhadap tax avoidance, (4) komite audit tidak berpengaruh signifikan terhadap tax avoidance./This study is a quantitative study that aims to examine and analyze the influence of capital intensity, thin capitalization, foreign ownership, and audit committees on tax avoidance. The data used in this study is secondary data obtained from the financial reports of companies in the energy sector, specifically the oil, gas, and coal sub-sectors, listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample selection was conducted using purposive sampling based on specific criteria, resulting in a total of 38 company samples. Hypothesis testing was performed using panel data regression analysis with the assistance of E-Views 13 software at a significance level of 5% (α = 0.05). The analysis results indicate that: (1) capital intensity significantly affects tax avoidance, (2) thin capitalization significantly affects tax avoidance, (3) foreign ownership does not significantly affect tax avoidance, (4) the audit committee does not significantly affect tax avoidance.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Nuramalia Hasanah, M.Ak. ; 2). Hera Khairunnisa, S.E., M.Ak.
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 28477 not found.
Date Deposited:	08 Aug 2025 01:52
Last Modified:	08 Aug 2025 01:52
URI:	http://repository.unj.ac.id/id/eprint/58713

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