Yoga Bisatya Yekti, 7211418146 (2022) DETERMINAN PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

This research is motivated by the many cases of tax avoidance practices that occur in Indonesia. Based on the Tax Justice Network report, it is known that the practice of tax avoidance in Indonesia reaches a value of IDR 68.7 trillion per year. A total of Rp 67.6 trillion of which resulted from tax avoidance practices by companies in Indonesia. Meanwhile, Rp 1.1 trillion came from practices carried out by individual taxpayers. This phenomenon shows that the practice of tax avoidance in Indonesia is still relatively high. The purpose of this study was to obtain empirical evidence regarding the effect of capital intensity, sales growth, earnings management, and fiscal loss compensation on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample in this study was taken using the purposive sampling method. Samples were obtained as many as 59 manufacturing companies with 170 units of analysis after deducting outliers. The analytical method used in this study is panel data regression analysis. The analytical tool used is the Eviews Version 9 application. The results of this study indicate that capital intensity, sales growth, and fiscal loss compensation have no effect on tax avoidance. While earnings management has a positive effect on tax avoidance. So that the hypothesis in this study that is accepted is only the earnings management variable, while the hypothesis on the variables of capital intensity, sales growth, and fiscal loss compensation is rejected. Suggestions for further researchers is to add the latest research period in research on the effect on tax avoidance before and the occurrence of the Covid-19 pandemic. In addition, adding other variables besides the variables that have been used in this study that affect tax avoidance.

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