PENGARUH CAPITAL INTENSITY RATIO , LEVERAGE DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK

KOSASIH, NOVIANTI (2020) PENGARUH CAPITAL INTENSITY RATIO , LEVERAGE DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Capital intensity, Leverage and Inventory Intensity on Tax Aggressiveness in Mining companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Sampling using a purposive sampling method. The mining sector companies selected as the sample in this study were 54 companies. The analytical model used in this study is the multiple linear regression analysis model. The results showed that capital intensity did not have a positive effect on tax aggressiveness. Leverage has a positive and significant effect on tax aggressiveness. Whereas Inventory Intensity does not have a negative and not significant effect on tax aggressiveness. Keywords: Capital intensity, Leverage, Inventory Intensity and Tax Aggressiveness. Penelitian ini bertujuan untuk menguji pengaruh Capital intensity, Leverage dan Inventory Intensity terhadap Agresivitas Pajak pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Pengambilan sampel menggunakan metode purposive sampling. Perusahaan sektor tambang yang terpilih menjadi sampel dalam penelitian ini sebanyak 54 perusahaan. Model analisis yang digunakan dalam penelitian ini adalah model analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Capital intensity tidak berpengaruh positif terhadap agresivitas pajak. Leverage berpengaruh positif dan signifikan terhadap agresivitas pajak. Sedangkan Inventory Intensity tidak berpengaruh negatif dan tidak signifikan terhadap agresivitas pajak. Kata Kunci: Capital intensity, Leverage, Inventory Intensity dan Agresivitas Pajak.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 20 484
Call Number:	SE/32/21/039
NIM/NIDN Creators:	43216110218
Uncontrolled Keywords:	Capital intensity, Leverage, Inventory Intensity dan Agresivitas Pajak.
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Rifky
Date Deposited:	28 May 2022 18:11
Last Modified:	17 Jun 2023 02:33
URI:	http://repository.mercubuana.ac.id/id/eprint/53976

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