{"data":{"id":1357,"url":"https:\/\/repo.xbbh.net\/items\/1357","status":"published","type":"thesis","title":"PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP  PENGHINDARAN PAJAK\n(Studi Empiris Pada Perusahaan Manufaktur Multinasional Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018)","title_alt":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh leverage dan capital intensity terhadap penghindaran pajak (tax avoidance). Variabel independen yang digunakan dalam penelitian ini adalah leverage dan capital intensity. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak (tax avoidance) yang diukur menggunakan effective tax rate (GAAP-ETR). Populasi dalam penelitian ini berjumlah 44 perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2018. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 21 perusahaan manufaktur multinasional berdasarkan kriteria tertentu. Metode analisis datanya adalah regresi linear berganda.  Hasil penelitian menunjukan bahwa leverage  berpengaruh signifikan terhadap penghindaran pajak (tax avoidance),capital intensity tidak berpengaruh signifikan terhadap penghindaran pajak (tax avoidance). secara bersamaan leverage dan capital intensity berpengaruh signifikan terhadap penghindaran pajak (tax avoidance) dengan pengaruh sebesar 17%.","abstract_alt":null,"creators":[{"role":"author","family_name":"MARSELA","given_name":"VERONIKA","orcid":null,"national_id":"1112161092"},{"role":"advisor","family_name":"Herawati","given_name":"Hetti","orcid":null,"national_id":null}],"year":2020,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["leverage","capital intensity","penghindaran pajak"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"MARSELA, VERONIKA (2020) PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP  PENGHINDARAN PAJAK\n(Studi Empiris Pada Perusahaan Manufaktur Multinasional Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"KATA_PENGANTAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":1186789,"sha256":"56ecdfdc235cc4af41bc5fef5b13afafe34284dc0638c41359c5dbe401e20d95","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1357\/files\/5520\/KATA_PENGANTAR.pdf"},{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":1196239,"sha256":"de454714c9d787167458bb59d44f8666e99cb8800346e687b81290bbeeca8d38","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1357\/files\/5521\/COVER.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":1188587,"sha256":"e0839dffdb870983e6333c7286824bf75a2ee6e034013ddcafe5e65f224d7c6f","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1357\/files\/5522\/DAFTAR_ISI.pdf"}],"published_at":"2021-07-14T02:53:07+00:00","updated_at":"2026-10-31T06:46:16+00:00"}}