RAHAYU, RAHAYU (2023) PENGARUH CAPITAL INTENSITY, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the capital intensity, leverage, liquidity, and company size affecting tax aggressiveness in companies in the consumer goods industry sector contained on the Indonesia Stock Exchange in 2017-2020. The sample was carried out by applying the purposive method with a total of 64 samples from 16 consumption companies. The variables used in this study are capital intensity (CIR), leverage (DER), liquidity (CR), and company size (SIZE) as independent variables. Meanwhile, the dependent variable, namely tax aggressiveness, is measured based on rassio ETR. Data analysis using Multiple Linear Regression through descriptive statistical tests, classical assumption tests and hypothesis tests. The results of this study show that capital intensity, leverage, and liquidity have no significant effect on tax aggressiveness. While the size of the company has a negative and significant effect on tax aggressiveness. Keywords: Capital intensity (CIR), Leverage (DER), Liquidity (CR), and Company size (SIZE), Tax Aggressiveness (ETR) Penelitian ini bertujuan untuk mengetahui capital intensity, leverage, likuiditas, dan ukuran perusahaan berpengaruh terhadap agresivitas pajak pada perusahaan sektor industri barang konsumsi yang terdapat di Bursa Efek Indonesia pada tahun 2017-2020. Sampel dilakukan dengan menerapkan metode purposive dengan jumlah data 64 sampel dari 16 perusahaan konsumsi. Variabel yang digunakan dalam penelitian ini adalah capital intensity (CIR), leverage (DER), likuiditas (CR), dan ukuran perusahaan (SIZE) sebagai variabel independen. Sedangkan variabel dependen yaitu agresivitas pajak diukur berdasarkan rassio ETR. Analisa data menggunakan Regresi Linier Berganda dengan melalui uji statistic deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa capital intensity, leverage, dan likuiditas tidak berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran perusahaan berpengaruh negatif dan signifikan terhadap agresivitas pajak. Kata kunci : Capital intensity (CIR), Leverage (DER), Likuiditas (CR), dan Ukuran perusahaan (SIZE), Agresivitas Pajak (ETR).
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 139 |
| NIM/NIDN Creators: | 43217110058 |
| Uncontrolled Keywords: | Capital intensity (CIR), Leverage (DER), Likuiditas (CR), dan Ukuran perusahaan (SIZE), Agresivitas Pajak (ETR). |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 21 Oct 2023 08:01 |
| Last Modified: | 21 Oct 2023 08:01 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83034 |
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