Syahputra, Kelvin Adi (2025) PENGARUH KONSERVATISME AKUNTANSI, INTESITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK ( Studi Empiris Perusahaan Non Silical di BEI 2019 – 2022 ). S1 thesis, Universitas Mercu Buana-Menteng.
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Abstract
This study aims to analyze the effect of Accounting Conservatism, Fixed Asset Intensity, and Firm Size on Tax Aggressiveness in non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. This study is based on the importance of understanding the factors influencing corporate tax planning strategies, particularly in the context of tax aggressiveness. The research employs a quantitative approach with a descriptive method. The sample was selected using purposive sampling, comprising 102 non-cyclical companies that met the criteria. The data used is secondary data obtained from financial statements published on www.idx.com. The independent variables include Accounting Conservatism, Fixed Asset Intensity, and Firm Size, while the dependent variable is Tax Aggressiveness. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple regression analysis, correlation and determination coefficient analysis, and hypothesis testing (t-test and F-test). The results indicate that Accounting Conservatism, Fixed Asset Intensity, and Firm Size do not have a significant effect on Tax Aggressiveness (significance value > 0.05). These findings suggest that these factors are not the primary determinants of aggressive tax planning strategies in non-cyclical companies in Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, dan Ukuran Perusahaan terhadap Agresivitas Pajak pada perusahaan non-cylical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019– 2022. Studi ini didasarkan pada pentingnya memahami faktor-faktor yang memengaruhi strategi perencanaan pajak perusahaan, terutama dalam konteks agresivitas pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Sampel penelitian dipilih menggunakan purposive sampling, dengan total 102 perusahaan non-siklis yang memenuhi kriteria. Data yang digunakan berupa data sekunder dari laporan keuangan yang dipublikasikan di www.idx.com. Variabel independen meliputi Konservatisme akuntansi, intensitas aset tetap, dan ukuran perusahaan, sementara variabel dependen adalah agresivitas Pajak. Analisis data dilakukan dengan statistik deskriptif, uji asumsi klasik, analisis regresi berganda, analisis koefisien korelasi dan determinasi, serta uji hipotesis (uji t dan uji F). Hasil penelitian menunjukkan bahwa konservatisme akuntansi, intensitas Aset tetap, dan ukuran perusahaan tidak berpengaruh terhadap agresivitas Pajak. Temuan ini mengindikasikan bahwa faktor-faktor tersebut bukan determinan utama dalam strategi perencanaan pajak agresif pada perusahaan non-cylical di Indonesia.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220120075 |
| Uncontrolled Keywords: | Accounting Conservatism, Fixed Asset Intensity, Firm Size, Tax Aggressiveness. Konservatisme, Intensitas Aset, Ukuran Perusahaan, 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ZAIRA ELVISIA |
| Date Deposited: | 10 Sep 2025 03:27 |
| Last Modified: | 10 Sep 2025 03:27 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97609 |
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