PENGARUH GROWTH SALES, KEPEMILIKAN MANAJERIAL, CAPITAL INTENSITY DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2021)

KUSUMAWATI, DEWI (2024) PENGARUH GROWTH SALES, KEPEMILIKAN MANAJERIAL, CAPITAL INTENSITY DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of tax aggressiveness including Growth Sales, Managerial Ownership, Capital Intensity, and Liquidity. The presentation of this research was carried out by analyzing data through the annual financial reports of mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 50 companies using purposive sampling method. The test used is descriptive statistical test, classical assumption test, hypothesis test and multiple linear regression test. In processing data using the application program Statistical Product and Service Solutions (SPSS). Based on the results of research conducted by the author, the results show that Sales Growth Capital Intensity and liquidity have a significant effect on Tax Aggressiveness, while Managerial Ownership have a negative effect on Tax Aggressiveness. Keywords : Growth Sales, Managerial Ownership, Capital Intensity, Liquidity and Tax Aggressiviness Penelitian ini bertujuan untuk mengtahui pengaruh agresivitas pajak diantaranya Growth Sales, Kepemiikan Manajerial, Capital Intensity, dan Likuiditas. Penyajian penelitian ini dilakukan dengan melakukan menganalisa data melalui laporan keuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Sampel dalam penelitian ini sebanyak 50 perusahaan yang memiliki data lengkap untuk diteliti selama 3 periode, sehingga didapat 150 sample dengan menggunakan metode purposive sampling. Uji yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda. Dalam mengolah data menggunakan program aplikasi Statistical Product and Service Solutions (SPSS). Berdasarkan hasil pada penelitian yang telah dilakukan oleh penulis makan diperoleh hasil bahwa Sales Growth, Capital Intensity dan Likuiditas berpengaruh terhadap Agresivitas Pajak sedangkan Kepemilikan Manajerial tidak memiliki pengaruh terhadap Agresivitas Pajak Kata kunci : Growth Sales, Kepemilikan Manajerial, Capital Tax Aggressiviness

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 146
Call Number: SE/32/24/090
NIM/NIDN Creators: 43219110055
Uncontrolled Keywords: Growth Sales, Kepemilikan Manajerial, Capital Tax Aggressiviness
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.9 Economic Development and Growth/Perkembangan Ekonomi, Pertumbuhan Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 15 Jun 2024 08:30
Last Modified: 15 Jun 2024 08:30
URI: http://repository.mercubuana.ac.id/id/eprint/88962

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