PENGARUH UKURAN PERUSAHAAN, LEVERAGE, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

PHARAMITHA, VERA (2025) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to empirically prove the effect of Firm Size, Leverage, Capital Intensity and Profitability on Tax Aggressiveness. The target population of this study are Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2019-2022 period. The analytical method used is descriptive statistical testing and panel data regression analysis with data processing using SPSS (Statistical Package for Social Sciences) version 29 and Microsoft Excel software. The design in this study used causal research and the sample selection technique, namely purposive sampling, so that 40 manufacturing companies in the consumer goods industry sector were obtained for the 2019-2022 period, and 160 sample units were obtained in this study. The results of this study indicate that (1) company size has no effect on tax aggressiveness, (2) leverage has no effect on tax aggressiveness, (3) capital intensity has no effect on tax aggressiveness, (4) profitability has a negative effect on tax aggressiveness, (5) Company size, leverage, capital intensity, profitability simultaneously have no effect on tax aggressiveness. Keywords: Company Size, Leverage, Capital Intensity, Profitability, Tax Aggressiveness Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Ukuran Perusahaan, Leverage, Capital Intensity dan Profitabilitas terhadap Agresivitas Pajak. Populasi sasaran penelitian ini adalah Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022. Metode analisis yang digunakan adalah pengujian statistik deskriptif dan analisis regresi data panel dengan pengolahan data menggunakan software SPSS (Statistical Package for Social Sciences) versi 29 dan Microsoft excel. Desain dalam penelitian ini menggunakan penelitian kausal serta teknik pemilihan sampelnya yaitu purposive sampling, sehingga diperoleh 40 perusahaan manufaktur sektor industri barang konsumsi periode 2019-2022, dan diperoleh 160 unit sampel dalam penelitian ini. Hasil penelitian ini menunjukan bahwa (1) Ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak, (2) Leverage tidak berpengaruh terhadap agresivitas pajak, (3) Capital intensity tidak berpengaruh terhadap agresivitas pajak, (4) Profitabilitas berpengaruh negatif terhadap agresivitas pajak, (5) Ukuran perusahaan, leverage, capital intensity, profitabilitas secara simultan tidak berpengaruh terhadap agresivitas pajak. Kata Kunci: Ukuran Perusahaan, Leverage, Capital Intensity, Profitabilitas, Agresivitas Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 122
NIM/NIDN Creators: 43219110217
Uncontrolled Keywords: Ukuran Perusahaan, Leverage, Capital Intensity, Profitabilitas, Agresivitas Pajak.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 322 Relation of The State of Organized Groups/Hubungan Negara dengan Kelompok Sosial yang Terorganisir > 322.3 Business and Industry/Bisnis dan Industri
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 > 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 > 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] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 04 Jun 2025 07:42
Last Modified: 04 Jun 2025 07:42
URI: http://repository.mercubuana.ac.id/id/eprint/95721

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