PENGARUH INTENSITAS MODAL, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empirik Pada Perusahaan Manufaktur Sektor Industri Barang konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

LITA, NURUL (2021) PENGARUH INTENSITAS MODAL, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi Empirik Pada Perusahaan Manufaktur Sektor Industri Barang konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

[img] Text (HAL COVER)
Cover (Nurul Lita_43216120009) - NURUL LITA.pdf
Download (884kB)
[img] Text (BAB I)
10. BAB I - NURUL LITA.pdf
Restricted to Registered users only
Download (359kB)
[img] Text (BAB II)
11. BAB II - NURUL LITA.pdf
Restricted to Registered users only
Download (417kB)
[img] Text (BAB III)
12. BAB III - NURUL LITA.pdf
Restricted to Registered users only
Download (534kB)
[img] Text (BAB IV)
13. BAB IV - NURUL LITA.pdf
Restricted to Registered users only
Download (747kB)
[img] Text (BAB V)
14. BAB V - NURUL LITA.pdf
Restricted to Registered users only
Download (219kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka - NURUL LITA.pdf
Restricted to Registered users only
Download (344kB)
[img] Text (LAMPIRAN)
16. Lampiran - NURUL LITA.pdf
Restricted to Registered users only
Download (433kB)

Abstract

This study aims to analyze the variables that influence tax aggressiveness in manufacturing companies in the consumer goods industry sector. The independent variables used are Capital Intensity and Leverage and the moderating variable is Good Corporate Governance (GCG). The sample of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019 and were selected based on the purposive sampling method. The data used by researchers is secondary data. The sample used was 19 companies, so that during the 4 years of observation there were 76 financial reports analyzed. However, from the sample of these companies, there are 7 data samples with extreme value (outliers) so that the data can be used. Data processing was performed using panel data regression test, chow test, Hausman test, descriptive statistical test, classical assumption test, determination coefficient test, simultaneous effect test (f statistical test), partial significance test (t statistical test), moderated regression analysis test. (MRA) with the help of SPSS version 25, Eviews 9 and Microsoft Excel 2013. Based on the results of this study indicate that Capital Intensity, Leverage and Good Corporate Governance (GCG) have an effect on Tax Aggressiveness, and Good Corporate Governance (GCG) is able to moderate Capital Intensity on Tax Aggressiveness, and Good Corporate Governance (GCG) is unable to moderate leverage on Aggressiveness Tax. Keywords: Capital Intensity, Leverage, Good Corporate Governance (GCG), Tax Aggressiveness Penelitian ini bertujuan untuk menganalisis variabel-variabel yang mempengaruhi agresivitas pajak pada perusahaan manufaktur sektor industri barang konsumsi. Variabel independen yang digunakan adalah Intensitas Modal dan Leverage serta variabel moderasi yaitu Good Corporate Governance (GCG). Sampel penelitian ini yaitu perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dari periode 2016 sampai dengan 2019 dan dipilih berdasarkan metode purposive sampling. Data yang digunakan peneliti adalah data sekunder. Sampel yang digunakan sebanyak 19 perusahaan, sehingga selama 4 tahun pengamatan terdapat 76 laporan keuangan yang dianalisis. Namun dari sampel perusahaan tersebut terdapat 7 sampel data yang bernilai ekstrim (outlier) sehingga data yang dapat digunakan. Pemrosesan data dilakukan dengan menggunakan uji regresi data panel, Uji chow, uji hausman, uji statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, uji pengaruh simultan (uji statistik f), Uji signifikansi parsial (Uji statistik t), Uji moderated regression analysis (MRA) dengan bantuan SPSS versi 25, Eviews 9 dan Microsoft Excel 2013. Berdasarkan hasil penelitian ini menunjukkan bahwa Intensitas Modal, Leverage Dan Good Corporate Governance (GCG) berpengaruh terhadap Agresivitas Pajak, dan Good Corporate Governance (GCG) mampu memoderasi Intensitas Modal terhadap Agresivitas Pajak, serta Good Corporate Governance (GCG) tidak mampu memoderasi leverage terhadap Agresivitas Pajak. Kata kunci : Intensitas Modal, Leverage, Good Corporarate Governance (GCG), Agresivitas Pajak

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120009
Uncontrolled Keywords: Intensitas Modal, Leverage, Good Corporarate Governance (GCG), 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
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Mar 2025 07:46
Last Modified: 11 Mar 2025 07:46
URI: http://repository.mercubuana.ac.id/id/eprint/94794

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.