ANALISIS PENGARUH KOMITE AUDIT, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris: Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

NDAI, THERESIA INDAH PERMATA (2025) ANALISIS PENGARUH KOMITE AUDIT, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris: Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This purpose of this study is to examine the effect of audit committee, capital intensity, inventory intensity on tax aggressiveness in companies. How aggressive is each company in paying taxes. The dependent variable in this study is tax aggressiveness measured using the effective tax rate (ETR). The independent variable in this study is audit committee, capital intensity and inventory intensity. The population in this study were manufacturing companies food and beverage subsector which were listed on the Indonesia Stock Exchange in 2019-2023 and obtained 23 companies. Data processing is performed using Descriptive Statistics, Classic Assumption Tests, Model Suitability Tests and Hypothesis Testing. The results of this study audit committee has a significant negative effect on tax aggressiveness, capital intensity has a significant positive effect on tax aggressiveness and inventory intensity has a significant positive effect on tax aggressiveness. Future research is expected to be carried out by exploring further the impact of the value of audit committee, capital intensity, inventory intensity on tax aggressiveness with different or the latest data sources and different testing techniques. Keywords: Audit Committee, capital intensity, leverage, and tax aggressiveness Penelitian ini ditujukan untuk mengukur pengaruh komite audit, capital intensity, inventory intensity terhadap agresivitas pajak pada perusahaan. Seberapa agresifnya setiap perusahaan dalam memenuhi kewajiban membayar pajaknya. Variabel dependen dalam penelitian ini adalah agresivitas pajak yang diukur dengan menggunakan effective tax rate (ETR). Variabel independen dalam penelitian ini adalah komite audit, capital intensity dan inventory intensity. Populasi dalam penelitian ini adalah Perusahaan Manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 dan diperoleh 23 Perusahaan. Pengolahan data dilakukan dengan menggunakan Statistik Deskriptif, Uji Asumsi Klasik, Uji Kesesuaian Model dan Pengujian Hipotesis. Hasil penelitian ini menunjukkan bahwa komite audit berpengaruh negative signifikan terhadap agresivitas pajak. capital intensity berpengaruh positif signifikan terhadap agresivitas pajak dan inventory intensity berpengaruh positif signifikan terhadap agresivitas pajak. Riset ini di masa mendatang diharapkan dilakukan dengan menggali lebih lanjut dampak nilai komite audit, capital intensity, inventory intensity terhadap agresivitas pajak dengan sumber data yang berbeda atau terbaru dan teknik pengujian yang berbeda. Kata Kunci : Komite audit, capital intensity, inventory intensity dan agresivitas pajak.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43218120111
Uncontrolled Keywords: Komite audit, capital intensity, inventory intensity dan agresivitas pajak.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 30 Mar 2026 01:07
Last Modified: 30 Mar 2026 01:07
URI: http://repository.mercubuana.ac.id/id/eprint/101768

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