PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2018)

ALFARIDI, MUHAMAD AGUNG RIZKY (2020) PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to know the influence of capital intensity, leverage, profitability and company size on tax aggressiveness. The object of this research was the mining companies which were listed on the Indonesia Stock Exchange in 2014-2018. The data source used was secondary data in the form annual report obtained from the Indonesia Stock Exchange website (www.idx.co.id). Data analysis technique in this research was multiple linear regression tests. The sampling technique in this research was purposive sampling. The number of samples that fit the specified criteria is 13 companies. This research shows that capital intensity and leverage has no effect on tax aggressiveness. While profitability has a negative influence and company size has a positive effect on tax aggressiveness. Keywords : Capital Intensity, Leverage, Profitability, Company Size, Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui pengaruh intensitas modal, leverage, profitabilitas dan ukuran perusahaan terhadap agresivitas pajak. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Sumber yang digunakan yakni data sekunder berupa laporan tahunan yang diperoleh dari website Bursa Efek Indonesia (www.idx.co.id). Teknik analisis data dengan menggunakan uji regresi linear berganda. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Banyaknya sampel yang sesuai dengan kriteria yang ditentukan adalah sebanyak 13 perusahaan. Hasil penelitian ini menunjukkan bahwa intensitas modal dan leverage tidak berpengaruh terhadap agresivitas pajak. Sedangkan profitabilitas memiliki pengaruh negatif dan ukuran perusahaan berpengaruh positif terhadap agresivitas pajak. Kata Kunci : Intensitas Modal, Leverage, Profitabilitas, Ukuran Perusahaan, Agresivitas Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 291
NIM/NIDN Creators: 43217120029
Uncontrolled Keywords: Intensitas Modal, Leverage, Profitabilitas, Ukuran Perusahaan, 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 > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 May 2022 06:35
Last Modified: 30 Jun 2022 07:43
URI: http://repository.mercubuana.ac.id/id/eprint/61964

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