Pengaruh Intensitas Aset Tetap, Intensitas Persediaan dan Pertumbuhan Penjualan terhadap Penghindaraan Pajak
DOI:
https://doi.org/10.31334/reformasi.v11i1.3578Abstract
Penelitian ini bertujuan untuk memperoleh secara empiris pengaruh Aktiva Tetap, Intensitas Persediaan dan Pertumbuhan Penjualan terhadap Penghindaran Pajak. Jenis penelitian yang digunakan adalah kuantitatif dengan metode asosiatif. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018–2020. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan. Jumlah perusahaan yang dijadikan sampel penelitian sebanyak 11 perusahaan dengan periode penelitian 5 (lima) tahun, sehingga diperoleh data observasi sebanyak 55 perusahaan. Pengolahan data menggunakan Program Microsoft Office Excel dan Program Statistik Eviews 12 dengan mengumpulkan data-data terkait kemudian menganalisis statistik deskriptif, uji kesesuaian model, uji asumsi klasik, analisis regresi data panel, uji statistik F, uji statistik t dan koefisien determinasi. Hasil uji statistik F menunjukkan bahwa Intensitas Aset Tetap, Intensitas Persediaan dan Pertumbuhan Penjualan berpengaruh secara simultan terhadap Penghindaran Pajak. Hasil uji statistik t menunjukkan bahwa Intensitas Aset Tetap dan Intensitas Persediaan secara parsial tidak berpengaruh terhadap penghindaran pajak, Pertumbuhan Penjualan secara parsial berpengaruh terhadap Penghindaran Pajak.
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