PRATIWI, CINDYTA EKA (2020) PENGARUH KOMITE AUDIT, PROFITABILITAS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 - 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This research aims to analyze the effect of the Audit Committee, Profitability, and Capital Intensity on Tax Aggressiveness. The purpose of the company to do tax aggressiveness is because the company wants to get the lowest possible profit by means of legally and illegally in order to save on spending on taxes so that the entrepreneur's profit will increase. These profits can later be used to fund investments that can increase the company's profits in the future. In this study, the data source used was secondary data from manufacturing companies listed on the IDX in 2015-2018. By using purposive sampling in the observation period 2015-2018, 196 observations were obtained. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression tests. Based on the research results, it can be hypothesized that the Audit Committee has a not significant positive effect on tax aggressiveness. Meanwhile, Profitability has a significant negative effect on Tax Aggressiveness and Capital Intensity has a significant positive effect on Tax Aggressiveness. Keywords: Tax Aggressiveness, Audit Committee Expertise in Finance, Profitability, and Capital Intensity. Penelitian ini bertujuan untuk menganalisis Pengaruh Komite Audit, Profitabilitas, dan Capital Intensity Terhadap Agresivitas Pajak. Tujuan perusahaan melakukan agresifitas pajak yaitu karena perusahaan ingin mendapatkan laba serendah mungkin dengan cara legal maupun ilegal guna untuk menghemat pengeluaran atas pajak agar keuntungan pengusaha semakin besar. Keuntungan tersebut nantinya dapat dimanfaatkan untuk mendanai investasi yang dapat meningkatkan keuntungan perusahaan di masa mendatang. Dalam penelitian ini, sumber data yang digunakan adalah data-data sekunder dari perusahaan manufaktur yang terdapat dalam BEI tahun 2015-2018. Dengan menggunakan purposive sampling dalam periode pengamatan tahun 2015-2018 didapatkan 196 observasi. Oleh karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Berdasarkan hasil penelitian dapat diambil hipotesis bahwa, Komite Audit berpengaruh positif tidak signifikan terhapap Agresifitas Pajak. Sedangkan Profitabilitas berpengaruh negatif signifikan terhadap Agresifitas Pajak dan Capital Intensity berpengaruh positif signifikan terhadap Agresifitas Pajak. Kata kunci : Agresifitas Pajak, Keahlian Komite Audit dibidang Keuangan, Profitabilitas, dan Capital Intensity.
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