Ambarwati, Agustina (2025) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024). S1 thesis, Universitas Mercu Buana-Menteng.
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Abstract
Pajak sebagai sumber utama penerimaan negara kerap menghadapi indikasi agresivitas pajak, yaitu strategi perusahaan dalam meminimalkan beban pajak melalui cara yang legal, tetapi berpotensi menimbulkan risiko fiskal. Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage terhadap Agresivitas Pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020- 2024. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) www.idx.co.id. Analisis dilakukan dengan metode regresi linear berganda menggunakan software SPSS 25 untuk menguji pengaruh variabel independen terhadap agresivitas pajak. Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan, Profitabilitas, dan Leverage berpengaruh negatif terhadap Agresivitas Pajak. Tax as the main source of state revenue often faces indications of tax aggressiveness, which is a company’s strategy in minimizing the tax burden through legal means, but potentially causing fiscal risks. This study aims to analyze the effect of Firm Size, Profitability, and Leverage on Tax Aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. The analysis was carried out using multiple linear regression methods using SPSS software version 25 to examine the effect of independent variables on tax aggressiveness. The results of this study indicate that Firm Size, Profitability, and Leverage have a negative effect on Tax Aggressiveness.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110164 |
| Uncontrolled Keywords: | Ukuran Perusahaan, Profitabilitas, Leverage, dan Agresivitas Pajak. Firm Size, Profitability, Leverage, and Tax Aggressiveness. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ZAIRA ELVISIA |
| Date Deposited: | 13 Sep 2025 07:07 |
| Last Modified: | 13 Sep 2025 07:07 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97821 |
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