ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019

RAMBE, ANISA ALFARISI (2021) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the factors that influence tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The factors include leverage, profitability, Capital Intensity Ratio, and inventory intensity. Leverage is proxied using the Debt to Equity Ratio (DER) formula, profitability is proxied using the Retrun On Assets (ROA) formula, and tax aggressiveness is proxied using the Effective Tax Rate (ETR). This type of research is quantitative. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2019, consisting of 62 companies with a total population of 62. Determination of the sample using a random sampling method with the Slovin formula with a total of 53 samples selected. The results showed that Leverage has no significant effect on tax aggressiveness. Profitability has no significant effect on tax aggressiveness. Capital Intensity Ratio has a significant positive effect on tax aggressiveness, and Inventory Intensity has a significant negative effect on tax aggressiveness. Keywords: Leverage, Profitability, Capital Intensity Ratio, Inventory Intensity and Tax Aggressiveness Penellitian ini bertujuan untuk menganalisis Faktor-faktor yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Adapun faktor-faktornya antara lain yaitu leverage, profitabilitas, Capital Intensity Ratio, dan intensitas persediaan. Leverage diproksikan menggunakan rumus Debt to Equity Ratio (DER), Profitabilitas diproksikan menggunakan rumus Retrun On Assets (ROA), dan agresivitas pajak diproksikan menggunakan Effektif Tax Rate (ETR). Jenis penelitian yang digunakan adalah kuantitatif. Populasi dalam penelitian ini adalah perusahaan Property dan Real Estate yang terdaftar Di Bursa Efek Indonesia periode tahun 2017-2019 yang terdiri dari 62 perusahaan dengan total 62 populasi. Penentuan sampel menggunakan metode random sampling dengan rumus slovin dengan total 53 sampel yang terpilih. Hasil penelitian menujukkan bahwa Leverage tidak berpengaruh signifikan terhadap agresivitas pajak. Profitabilitas tidak berpengaruh signifikan terhadap agresivitas pajak. Capital Intensity Ratio berpengaruh positif signifikan terhadap agresivitas pajak, dan Intensitas Persediaan berpengaruh negatif signifikan terhadap agresivitas pajak. Kata kunci : Leverage, Profitabilitas, Capital Intensity Ratio, Intensitas Persediaan dan Agresivitas Pajak

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518120013
Uncontrolled Keywords: Leverage, Profitabilitas, Capital Intensity Ratio, Intensitas Persediaan dan Agresivitas Pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Mar 2023 07:15
Last Modified: 14 Mar 2023 07:15
URI: http://repository.mercubuana.ac.id/id/eprint/75108

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