PENGARUH PROFITABILITY, CAPITAL INTENSITY, DAN COMPANY SIZE TERHADAP CORPORATE TAX AGGRESSIVENESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

RAMADHAN, MUHAMMAD FATHAN RIZKI (2022) PENGARUH PROFITABILITY, CAPITAL INTENSITY, DAN COMPANY SIZE TERHADAP CORPORATE TAX AGGRESSIVENESS (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRACT This study aims to determine "The Effect of Profitability, Capital Intensity and Company Size on Corporate Tax Aggressiveness". The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange and publishing annual reports for the period 2017-2019. The sample used in this study were 67 companies that met the research criteria. The sampling method in this study used purposive sampling method. Analysis of the data used in this study using multiple linear regression analysis with the EVIEWS 10 software program. The data of this study is secondary data obtained through the Indonesia Stock Exchange website. The results of this study indicate that the profitability variable as measured by Return On Assets (ROA) has a positive effect on corporate tax aggressiveness. However, capital intensity as measured by CAPINT and company size as measured by Logarithmic Natural Total Assets (LnTA) has no effect on corporate tax aggressiveness. Keywords: Profitability, Capital Intensity, Company Size, Corporate Tax Aggressiveness. ABSTRAK Penelitian ini bertujuan untuk mengetahui “Pengaruh Profitability, Capital Intensity dan Company Size Terhadap Corporate Tax Aggressiveness”. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan mempublikasikan laporan tahunan selama periode tahun 2017-2019. Sampel yang digunakan dalam penelitian ini adalah 67 perusahaan yang memenuhi kriteria penelitian. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda dengan program software EVIEWS 10. Data penelitian ini merupakan data sekunder yang diperoleh melalui website Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa variabel profitability yang diukur dengan Return On Assets (ROA) berpengaruh positif terhadap corporate tax aggressiveness. Akan tetapi, capital intensity yang diukur dengan CAPINT dan company size yang diukur dengan Logaritma Natural Total Assets (LnTA) tidak berpengaruh terhadap corporate tax aggressiveness. Kata Kunci: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Agresivitas Pajak Perusahaan.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK 22 019
NIM/NIDN Creators:	43218210021
Uncontrolled Keywords:	Kata Kunci: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Agresivitas Pajak Perusahaan.
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.3 Programs/Program
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	siti maisyaroh
Date Deposited:	06 Oct 2022 06:25
Last Modified:	06 Oct 2022 06:25
URI:	http://repository.mercubuana.ac.id/id/eprint/70020

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