REAGUNG, ANDHIKA (2023) PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh leverage, profitabilitas, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak pada perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di bursa efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif. Data dalam penelitian ini adalah data sekunder. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu sehingga diperoleh sampel sebanyak 25 perusahaan selama periode tahun 2018-2022. Teknik analisis yang digunakan yaitu dengan menggunakan analisis regresi linier berganda yang terlebih dahulu dilakukan uji asumsi klasik dan kemudian dilakukan uji hipotesis dengan menggunakan bantuan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa leverage berpengaruh secara signifikan terhadap agresivitas pajak. Sedangkan, profitabilitas, ukuran perusahaan, dan capital intensity tidak berpengaruh terhadap agresivitas pajak pada perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di bursa efek Indonesia periode tahun 2018 – 2022. This study aims to analyze the effect of leverage, profitability, company size, and capital intensity on tax aggressiveness in consumer goods sub-sector manufacturing companies listed on the Indonesia stock exchange. This type of research is quantitative research with a descriptive approach. The data in this study are secondary data. The sampling technique used purposive sampling with certain criteria so that a sample of 25 companies was obtained during the 2018-2022 period. The analytical technique used is multiple linear regression analysis which first tested the classical assumptions and then the hypothesis test by using the SPSS version 25 application. The research results show that leverage has a significant effect on tax aggressiveness. Meanwhile, profitability, company size, and capital intensity have no effect on tax aggressiveness in consumer goods sub-sector manufacturing companies listed on the Indonesian stock exchange for the 2018- 2022 period.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43219110010 |
| Uncontrolled Keywords: | Agresivitas Pajak, Leverage, Profitabilitas, Ukuran Perusahaan, dan Capital Intensity. Tax Aggressiveness, Leverage, Profitability, Company Size, and Capital Intensity. |
| 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: | WIDYA AYU PUSPITA NINGRUM |
| Date Deposited: | 05 Jan 2024 03:35 |
| Last Modified: | 05 Jan 2024 03:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/85153 |
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