PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022)

WULANDARI, AYUNI (2024) PENGARUH UKURAN PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to test and analyze the influence of Company Size, Capital Intensity, Profitability, and Leverage on Tax Aggressiveness. The population in this study is all food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period, namely 47 companies. The sampling technique used in this research is purposive sampling by determining several sampling criteria. The method used is causal with multiple linear regression analysis techniques with the help of SPSS version 25. The results of this research are that it Company Size has a negative and significant effect on Tax Aggressiveness, Capital Intensity has a positive but not significant effect on Tax Aggressiveness, Profitability has a positive and significant effect on Tax Aggressiveness, and Leverage has a negative and significant effect on Tax Aggressiveness. Keywords: Company Size, Capital Intensity, Profitability, Leverage, and Tax Aggressiveness Penelitian ini bertujuan untuk menguji serta menganalisis pengaruh Ukuran Perusahaan, Capital Intensity, Profitabilitas, dan Leverage Terhadap tindakan Agresivitas Pajak.Populasi pada penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yaitu sebanyak 47 perusahaan. Teknik sampel yang digunakan pada penelitian ini adalah purposive sampling dengan menentukan beberapa kriteria pengambilan sampel. Metode yang digunakan adalah kausal dengan teknik analisis regresi linear berganda dengan bantuan SPSS versi 25. Hasil penelitian iniadalah Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap agresivitas pajak, Capital Intensity berpengaruh positif namun tidak signifikan terhadap Agresivitas Pajak, Profitabilitas berpengaruh positif dan signifikan terhadap Agresivitas Pajak, dan Leverage berpengaruh negatif dan signifikan terhadap Agresivitas Pajak. Kata Kunci : Ukuran Perusahaan, Capital Intensity, Profitabilitas, Leverage, dan Agresivitas Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 107
NIM/NIDN Creators: 43219110214
Uncontrolled Keywords: Ukuran Perusahaan, Capital Intensity, Profitabilitas, Leverage, dan Agresivitas Pajak.
Subjects: 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 > 640 Home Economic and Family Living Management/Kesejahteraan Rumah Tangga dan Manajemen Kehidupan Keluarga > 641 Food and Drink/Makanan dan Minuman
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data]
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 03 May 2024 07:04
Last Modified: 03 May 2024 07:04
URI: http://repository.mercubuana.ac.id/id/eprint/88431

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