PENGARUH STRATEGI BISNIS, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE: Studi Pada Perusahaan Sektor Property & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021 – 2024

    Devi Sarima Yanti Nainggolan, - and Alfira Sofia, - and R. Nelly Nur Apandi, - (2025) PENGARUH STRATEGI BISNIS, CAPITAL INTENSITY, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE: Studi Pada Perusahaan Sektor Property & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021 – 2024. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk menganalisis pengaruh strategi bisnis, capital intensity, dan profitabilitas terhadap tax avoidance pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Sampel penelitian terdiri dari 47 perusahaan dengan total 144 observasi menggunakan data sekunder berupa laporan keuangan dengan struktur unbalanced panel. Analisis dilakukan menggunakan regresi data panel dengan pendekatan Common Effect Model melalui bantuan software EViews 12. Hasil penelitian menunjukkan bahwa strategi bisnis berpengaruh negatif dan signifikan terhadap tax avoidance, sedangkan capital intensity dan profitabilitas berpengaruh positif namun tidak signifikan terhadap tax avoidance. This study aims to analyze the effect of business strategy, capital intensity, and profitability on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample consists of 47 companies with a total of 144 observations using secondary data from financial statements with an unbalanced panel structure. The analysis was conducted using panel data regression with the Common Effect Model approach through EViews 12 software. The results show that business strategy has a negative and significant effect on tax avoidance, while capital intensity and profitability have a positive but insignificant effect on tax avoidance.

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing: Alfira Sofia: 259602 R. Nelly Nur Apandi: 6735793
    Uncontrolled Keywords: strategi bisnis, capital intensity, profitabilitas, tax avoidance, data panel. business strategy, capital intensity, profitability, tax avoidance, panel data.
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HJ Public Finance
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Devi Sarima Yanti Nainggolan
    Date Deposited: 21 Sep 2025 07:21
    Last Modified: 21 Sep 2025 07:21
    URI: http://repository.upi.edu/id/eprint/139933

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