PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2017 – 2021)

DAMAYANTI, RATIH (2023) PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia Periode 2017 – 2021). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Intensity (CIR), Profitabilitas (ROA) dan Leverage (DAR) terhadap Agresivitas Pajak (ETR) pada perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 – 2021. Populasi dalam penelitian ini adalah 87 perusahaan dan sampel yang digunakan dalam penelitian ini adalah 17 perusahaan dengan menggunakan metode purposive sampling dan data dianalisis dengan menggunakan software SPSS versi 26. Hasil penelitian ini menunjukan bahwa Capital Intensity (CIR), mempunyai pengaruh terhadap Agresivitas Pajak (ETR), sedangkan Profitabilitas (ROA) dan Leverage (DAR) tidak berpengaruh terhadap Agresivitas Pajak (ETR). Kata kunci : Capital Intensity (CIR), Profitabilitas (ROA), Leverage (DAR) dan Agresivitas Pajak (ETR). This study aims to determine the effect of Capital Intensity (CIR), Profitability (ROA) and Leverage (DAR) on Tax Aggressiveness (ETR) in Consumer Non- Cyclicals Companies Listed on the Indonesia Stock Exchange for the 2017 – 2021 period. The population in this study was 87 companies and the sample used in this study were 17 companies using purposive sampling method and data were analyzed using SPSS software version 26. The results of this study indicate that Capital Intensity (CIR) has an effect on Tax Aggressiveness (ETR), while Profitability (ROA) and Leverage (DAR) have no effect on Tax Aggressiveness (ETR). Keywords: Capital Intensity (CIR), Profitability (ROA), Leverage (DAR) and Tax Aggressiveness (ETR).

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218110193
Uncontrolled Keywords: Kata kunci : Capital Intensity (CIR), Profitabilitas (ROA), Leverage (DAR) dan Agresivitas Pajak (ETR). Keywords: Capital Intensity (CIR), Profitability (ROA), Leverage (DAR) and Tax Aggressiveness (ETR).
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: SITI NOVI NUR CAHYANI
Date Deposited: 18 Aug 2023 03:17
Last Modified: 18 Aug 2023 03:17
URI: http://repository.mercubuana.ac.id/id/eprint/80092

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