PENGARUH UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Energi yang Terdaftar di BEI Tahun 2019-2021)

RAHMAYANTI, RAHMAYANTI (2024) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Energi yang Terdaftar di BEI Tahun 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.

[img] Text (HAL COVER)
01 Cover.pdf
Download (450kB)
[img] Text (ABSTRAK)
02 abstrak.pdf
Download (187kB)
[img] Text (BAB I)
03 bab I.pdf
Restricted to Registered users only
Download (313kB)
[img] Text (BAB II)
04 bab II.pdf
Restricted to Registered users only
Download (491kB)
[img] Text (BAB III)
05 bab III.pdf
Restricted to Registered users only
Download (428kB)
[img] Text (BAB IV)
06 bab IV.pdf
Restricted to Registered users only
Download (383kB)
[img] Text (BAB V)
07 bab V.pdf
Restricted to Registered users only
Download (190kB)
[img] Text (DAFTAR PUSTAKA)
08 daftar pustaka.pdf
Restricted to Registered users only
Download (264kB)
[img] Text (LAMPIRAN)
09 lampiran.pdf
Restricted to Registered users only
Download (438kB)

Abstract

This research aimed to determine the effect of firm size, leverage, sales growth, and capital intensity on tax aggressiveness with the Effective Tax Rate (ETR) as a measure of the level of tax aggressiveness. This type of research is quantitative research used secondary data obtained from Indonesia Stock Exchange (IDX) website and processed used SPSS 25. The research population was all of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research sample was taken using purposive sampling method and obtained a sample of 27 companies that were observed for 3 years so that the number of research data processed was 81 data. The data analysis technique used is multiple linear regression analysis. The results of this research indicate that (1) Company Size proxied by the natural logarithm of total assets has negative significant effect on Tax Aggressiveness. (2) Leverage proxied by Debt to Asset Ratio (DAR) has a positive and significant effect on Tax Aggressiveness. (3) Sales Growth has no significant effect on Tax Aggressiveness. (4) Capital Intensity has a negative significant effect on Tax Aggresiveness. Keywords: tax aggressiveness, firm size, leverage, sales growth, capital intensity Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, sales growth, dan capital intensity terhadap agresivitas pajak dengan Effective Tax Rate (ETR) sebagai pengukur tingkat agresivitas pajak. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari website Indonesia Stock Exchange (IDX) dan diolah menggunakan SPSS 25. Populasi pada penelitian ini adalah perusahaan sektor energi yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2019-2021. Sampel penelitian diambil menggunakan metode purposive sampling dan diperoleh sampel sebanyak 27 perusahaan yang diamati selama 3 tahun sehingga jumlah data penelitian yang diolah sebanyak 81 data. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa: (1) Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Agresivitas Pajak. (2) Leverage berpengaruh positif dan signifikan terhadap Agresivitas Pajak. (3) Sales Growth tidak berpengaruh siginifikan terhadap Agresivitas Pajak. (4) Capital Intensity berpengaruh negatif dan signifikan terhadap Agresivitas Pajak. Kata kunci: Agresivitas Pajak, Ukuran Perusahaan, Leverage, Sales Growth, Capital Intensity

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 023
NIM/NIDN Creators: 43217120117
Uncontrolled Keywords: Agresivitas Pajak, Ukuran Perusahaan, Leverage, Sales Growth, Capital Intensity
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 010 Bibliography/Bibliografi > 017 General Subject Catalog/Katalog Subjek Umum > 017.4 Classified Sales Catalogs/Klasifikasi Katalog Penjualan
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
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 13 Feb 2024 04:22
Last Modified: 13 Feb 2024 04:22
URI: http://repository.mercubuana.ac.id/id/eprint/86053

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.