AULIA, ERIKA (2021) PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Indonesia’s tax revenue didn’t reach the target since 2016 to 2019. This happens because not optimal taxation from the taxpayer. Tax planning measures either use legal (tax avoidance) or illegal (tax evasion) for the purpose of reduce the tax burden is called tax aggressiveness. This study aims to determine the impact of profitability, leverage, capital intensity, inventory intensity and sales growth on the tax aggressiveness of mining companies listed on the Indonesian Stock Exchange in the 2016-2019. The type of research use is quantitative methods with secondary data. The research was conducted at mining companies listed on the Indonesian Stock Exchange fot the periode 2016-2019 with a total population 47 companies. Determination of samples using non-probability sampling method and using purposive sampling technique with a total samples 64 samples from 16 selected companies. The data analysis models used in this study is statistic descriptive and multiple linier regression analysis with SPSS 21. The result of the study show that profitability had a negative and significant impact on the tax aggresiviness and inventory intensity had positive and significant impact the tax agresiviness. While leverage, capital intensity and sales growth had no significant impact on tax agresiviness. Keyword : Tax Aggresiviness, Profitability, Leverage, Capital Intensity, Inventory Intensity, Sales Growth Penerimaan pajak Indonesia tidak mencapai target sejak 2016 sampai 2019. Hal tersebut karena kurang optimalnya pembayaran pajak dari wajib pajak. Tindakan perencanaan pajak baik menggunakan cara yang tergolong legal (tax avoidance) atau ilegal (tax evasion) dengan tujuan untuk mengurangi beban pajak disebut agresivitas pajak. Tujuan Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, capital intensity, inventory intensity dan sales growth. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019 dengan total populasi 47 perusahaan. Pemilihan sampel menggunakan metode non-probability sampling yaitu teknik purposive samping dengan total 64 sampel dari 16 perusahaan.. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik statistik deskriptif dan teknik analisis linier berganda dengan menggunakan SPSS 21. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap agresivitas pajak dan inventory intensity berpengaruh positif dan signifikan terhadap agresivitas pajak. Sedangkan leverage, capital intensity dan sales growth tidak berpengaruh terhadap agresivitas pajak. Kata Kunci : Agresivitas pajak, Profitabilitas, Leverage, Capital Intensity, Inventory Intensity, Sales Growth
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