RIZAL, MEIZURA FAIZAH (2020) PENGARUH CAPITAL INTENSITY, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI PeriodeTahun 2015-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this study was to determine the effect of capital intensity, leverage and company size on tax aggressiveness.This study uses data sourced from the Indonesia Stock Exchange in the manufacturing companies of the basic and chemical industry sectors in 2015-2018. Through the method of sampling with purposive sampling obtained the number of research samples as many as 64 samples. Data analysis method used in this study is multiple linear regression. The results of the multiple regression analysis show that capital intensity has an influence on corporate tax aggressiveness. While for leverage, and company size is not able to show the effect on tax aggressiveness. Keywords: Tax aggressiveness, Capital intensity, leverage, company size, basic and chemical industrial companies. Tujuan penelitian ini adalah untuk mengetahui pengaruh capital intensity, leverage dan ukuran perusahaan terhadap agresivitas pajak.Penelitian ini menggunakan data yang bersumber dari Bursa Efek Indonesia pada perusahaan manufaktur sektor industri dasar dan kimia tahun 2015-2018. Melalui metode pengambilan sampel dengan purposive sampling didapatkan jumlah sampel penelitian sebanyak 64 sampel. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis regresi berganda menunjukan bahwa capital intensity memiliki pengaruh terhadap agresivitas pajak perusahaan. Sementara untuk leverage, dan ukuran perusahaan tidak mampu menunjukkan pengaruh terhadap agresivitas pajak. Kata kunci: Agresivitas pajak, Capital intensity, leverage, ukuran perusahaan, perusahaan industri dasar dan kimia.
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