PENGARUH RETURN ON ASSET, CAPITAL INTENSITY, DAN DEBT EQUITY RATIO TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022)

PUTRI, NADYA ANDINI (2024) PENGARUH RETURN ON ASSET, CAPITAL INTENSITY, DAN DEBT EQUITY RATIO TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this research is to test and determine the influence of Return On Asset, capital intensity, and debt equity ratio on tax aggressiveness. The research method used is descriptive research type with a quantitative approach. The object of this research is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2019-2022. The sample was determined using a purposive sampling method, so that the samples obtained in this research were 32 companies and 128 research sample data. The data analysis method in this research uses the EVIEWS 13 application. The results of this research conclude that return on asset has an negatif effect on tax aggressiveness, capital intensity has an positive effect on tax aggressiveness and the debt to equity ratio has no effect on tax aggressiveness in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2019 - 2022. Keywords: Return On Asset, Capital Intensity, Debt Equity Ratio, and Tax Aggressiveness. Tujuan penelitian ini untuk menguji dan mengetahui pengaruh Return On Asset, capital intensity, dan debt equity ratio terhadap agresivitas pajak. Metode penelitian yang digunakan yaitu tipe penelitian deskriptif dengan pendekatan kuantitatif. Objek penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel yang diperoleh dalam penelitian ini sebanyak 32 perusahaan dan 128 data sampel penelitian. Metode analisis data pada penelitian ini menggunakan aplikasi EVIEWS 13. Hasil penelitian ini menyimpulkan bahwa return on asset berpengaruh negatif terhadap agresivitas pajak, capital intensity berpengaruh positif terhadap agresivitas pajak dan debt to equity ratio tidak berpengaruh terhadap agresivitas pajak pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia Pada Tahun 2019 – 2022. Kata Kunci: Return On Asset, Capital Intensity, Debt Equity Ratio, dan Agresivitas Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 074
Call Number: SE/32/24/057
NIM/NIDN Creators: 43220010015
Uncontrolled Keywords: Return On Asset, Capital Intensity, Debt Equity Ratio, dan Agresivitas Pajak
Subjects: 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
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 > 657.72 Current Assets/Aset Terbaru
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 19 Apr 2024 09:26
Last Modified: 19 Apr 2024 09:26
URI: http://repository.mercubuana.ac.id/id/eprint/88046

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