Putra, Agung Dwi (2026) Pengaruh Karakteristik Keuangan terhadap Tax Avoidance pada Emiten Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The study aims to examine the effect of Profitability, Leverage, Firm Size, and Capital Intensity on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), where a lower CETR indicates a higher level of tax avoidance. Profitability is proxied by Return on Assets (ROA), Leverage by Debt to Asset Ratio (DAR), Firm Size by the natural logarithm of total assets, and Capital Intensity by the ratio of fixed assets to total assets. This study employs a causal quantitative approach using secondary data in the form of annual financial statements. The sample was determined using purposive sampling techniques and resulted in 46 companies with five years of observation, totaling 230 observations. The analysis was conducted using EViews 13 software and panel data regression analysis with the Fixed Effect Model (FEM) as the best model. The results indicate that Profitability and Leverage affect Tax Avoidance, while Firm Size and Capital Intensity have no effect. These findings suggest that companies tend to consider financial performance and funding structure as the primary basis for conducting tax planning, rather than company size or the proportion of investment in fixed assets. The coefficient of determination shows that the model is able to explain 30.87% of the variation in tax avoidance. These findings demonstrate that financial characteristics, such as financial performance and funding structure, play a role in encouraging tax avoidance practices and provide empirical contributions to the development of literature related to the determinants of tax avoidance in Indonesia.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Agung Dwi Putra | ||||||||
| Date Deposited: | 18 May 2026 03:39 | ||||||||
| Last Modified: | 18 May 2026 03:39 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/51782 |
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