PURBA, ANGELIA NOVA JUNIORA (2020) PENGARUH MANAJEMEN LABA, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar pada Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This purpose of this study is to examine the effect of earnings management, 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 population in this study were companies in the Consumer Goods Industry Sector which were listed on the Indonesia Stock Exchange in 2015-2018 and obtained 48 companies. Data processing is performed using Descriptive Statistics, Classic Assumption Tests, Model Suitability Tests and Hypothesis Testing. The results of this study earnings management has a significant negative effect on tax aggressiveness. And for the results of research on capital intensity, and Inventory intensity does not affect the tax aggressiveness. Future research is expected to be carried out by exploring further the impact of the value of Profit Management, Capital Intensity, Inventory Intensity on Tax Aggressiveness with different or the latest data sources and different testing techniques. Keywords: Profit Management, Capital Intensity, Inventory Intensity, and Tax Aggressiveness Penelitian ini bertujuan untuk mengukur pengaruh manajemen laba, Capital intensity, inventory intensity terhadap Agresivitas Pajak pada perusahaan. Seberapa besar agresif setiap perusahaan dalam membayar pajak. Variabel dependen dalam penelitian ini adalah agresivitas pajak yang diukur dengan menggunakan effective tax rate (ETR). Populasi dalam penelitian ini adalah Perusahaan Sektor Industry Barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2018 dan diperoleh 48 Perusahaan. Pengolahan data dilakukan dengan menggunakan Statistik Deskriptif, Uji Asumsi Klasik, Uji Kesesuaian Model dan Pengujian Hipotesis. Hasil penelitian ini manajemen laba berpengaruh negatif signifikan terhadap agresivitas pajak. Dan untuk hasil penelitian dari capital intensity, dan Inventory intensity tidak berpengaruh terhadap agresivitas pajak. Riset ini di masa mendatang diharapkan dilakukan dengan menggali lebih lanjut dampak nilai Manajemen Laba, Capital Intensity, Inventory Intensity terhadap Agresivitas Pajak dengan sumber data yang berbeda atau terbaru dan teknik pengujian yang berbeda. Kata kunci : Manajemen Laba, Capital Intensity, Inventory Intensity, dan Agresivitas Pajak
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 470 |
| NIM/NIDN Creators: | 43215120198 |
| Additional Information: | Manajemen Laba, Capital Intensity, Inventory Intensity, dan Agresivitas Pajak |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 26 Jan 2022 12:10 |
| Last Modified: | 14 Jun 2023 07:56 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54685 |
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