WOROWATI, MAUDINA TRICAHYA (2021) PENGARUH CURRENT RATIO, DEBT ASSET RATIO DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Manufaktur Sektor Barang dan Konsumsi yang tercatat di BEI Periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study are to examine the effect of current ratio, debt asset ratio,and inventory intensity on tax aggresiveness. The independent variable are used in this study are current ratio, debt asset ratio, and inventory intensity. While the dependent in this study is tax aggresiveness the measured using of effective tax rate (ETR). The population in this study are manufacturing sector companies engaged in goods and consumption listed on the Indonesian Stock Exchange (IDX) for the 2015-2019 period.The sample selection method using purposive sampling method. The sample companies used were 20 with the number of data as many as 100 data observations. Multiple liniear regression analysis was used to test the hypothesis in this study. The results of this study indicate that Current Ratio and Inventory Intensity have an effect on Tax Agresiveness, while debt asset ratio have no effect on tax agresiveness. Keywords: current ratio ,debt asset ratio, inventory intensity, tax aggresiveness. Penelitian ini bertujuan untuk menguji pengaruh current ratio, debt asset ratio, dan inventory intensity terhadap agresivitas pajak.Variabel independent yang digunakan dalam penelitian ini adalah current ratio, debt asset ratio, dan inventory intensity. Sedangkan variabel dependen dalam penelitian ini adalah agresivitas pajak yang diukur dengan menggunakan ukuran effective tax rate (ETR). Populasi dalam penelitian ini adalah perusahaan sektor manufaktur yang bergerak di bidang barang dan konsumsi yang terdaftar di bursa efek Indonesia (BEI) periode 2015-2019. Metode pemilihan sample dalam penelitian ini menggunakan metode purposive sampling. Perusahaan sampel yang digunakan sebanyak 20 perusahaan, dengan total data penelitian sebanyak 100 data penelitian. Penelitian ini menggunakan analisis regresi liniear berganda untuk menguji hipotesis dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa current ratio dan inventory intensity berpengaruh terhadap agresivitas pajak, sedangkan debt asset ratio tidak berpengaruh terhadap Agresivitas Pajak. Kata kunci: current ratio, debt asset ratio, inventory intensity, agresivitas pajak.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43216120123 |
| Uncontrolled Keywords: | current ratio, debt asset ratio, inventory intensity, 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 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 > 657.46 Tax Accounting/Akuntansi Pajak 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 31 Jul 2023 03:50 |
| Last Modified: | 31 Jul 2023 03:50 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79871 |
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