Pengaruh Debt Equity Ratio, Capital Intensity dan Return On Asset Terhadap Agresivitas Pajak dan Penyisihan Penghapusan Aktiva Produktif Sebagai Variabel Moderasi (Studi Empiris pada Bank Swasta Nasional Tahun 2018-2020)

Imannuel, Kevin (2022) Pengaruh Debt Equity Ratio, Capital Intensity dan Return On Asset Terhadap Agresivitas Pajak dan Penyisihan Penghapusan Aktiva Produktif Sebagai Variabel Moderasi (Studi Empiris pada Bank Swasta Nasional Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Debt Equity Ratio, Capital Intensity dan Return On Asset Terhadap Agresivitas Pajak dan Penyisihan Penghapusan Aktiva Produktif Sebagai Variabel Moderasi. Penelitian ini menggunakan populasi Bank Swasta Nasional selama Tahun 2018-2020 yang diperoleh sebanyak 22 Bank dengan total sampel sebanyak 45 sampel. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Purposive Sampling dan teknik analisis data dalam penelitian adalah dengan uji analisis regresi berganda dan uji MRA (Moderated Regression Analysis) dengan software analisis data SPSS 25. Hasil uji t menunjukkan Debt to Equity Ratio berpengaruh secara parsial terhadap Agresivitas pajak sementara Capital Intensity dan Return on Asset tidak berpengaruh terhadap Agresivitas pajak. Hasil uji MRA menunjukkan bahwa PPAP tidak memoderasi pengaruh variabel Debt to Equity Ratio, Capital Intensity dan Return On Asset terhadap Agresivitas pajak. Kata Kunci : Agresivitas Pajak, DER, Capital Intensity, ROA, PPAP. This study aims to examine the effect of Debt Equity Ratio, Capital Intensity, and Return On Assets on Tax Aggressiveness and Allowance for Earning Assets as Moderating Variables. This study uses a population of National Private Banks from 2018 to 2020 and obtained as many as 22 banks with a total sample of 45 samples. The data collection technique used in this study is purposive sampling and the data analysis technique in this study is the multiple regression analysis tests and MRA (Moderated Regression Analysis) test with SPSS 25 data analysis software. The t- test results show that the Debt to Equity Ratio has a partial effect on tax aggressiveness. on the other hand, Capital Intensity and Return on Assets have no effect on tax aggressiveness. The results of the MRA test show that PPAP does not moderate the effect of the Debt to Equity Ratio, Capital Intensity, and Return On Assets variables on tax aggressiveness. Keywords : Tax Aggressiveness, DER, Capital Intensity, ROA, PPAP.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217120023
Uncontrolled Keywords: Agresivitas Pajak, DER, Capital Intensity, ROA, PPAP. Tax Aggressiveness, DER, Capital Intensity, ROA, PPAP.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ALFINA DHEA NOVA
Date Deposited: 17 Jan 2023 07:00
Last Modified: 17 Jan 2023 07:00
URI: http://repository.mercubuana.ac.id/id/eprint/73495

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