PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

SIRAIT, CINDY YOHANA (2024) PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the influence of Leverage, Inventory Intensity and Profitability on Tax Aggressiveness (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector 2020-2022). The population in this research is Manufacturing Companies in the Consumer Goods Industry Sector for 2020-2022. The selection of research samples was based on a non-probability sampling method using a purposive sampling technique so that a sample of 24 companies was obtained with a total of 72 observation data. The sampling technique used purposive sampling. The analysis method in this research uses multiple linear regression with the SPSS application. The results of the research show that leverage has a negative and significant effect on the tax aggressiveness of manufacturing companies in the consumer goods industry sector listed on the BEI in 2020 - 2022, inventory intensity has a positive and significant effect on the tax aggressiveness of manufacturing companies in the consumer goods industry sector listed on the BEI in 2020 - 2022 , and profitability has a negative and significant effect on the tax aggressiveness of manufacturing companies in the consumer goods industry sector listed on the IDX in 2020 – 2022 Keywords: Tax Aggressiveness, Leverage, Inventory Intensity, Profitability Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Intensitas Persediaan, dan Profitabilitas terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2020-2022). Populasi pada penelitian ini adalah Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2020-2022. Pemilihan sampel penelitian didasarkan pada metode nonprobability sampling dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 24 perusahaan dengan jumlah data observasi sebanyak 72. Adapun teknik pengambilan sampel menggunakan purposive sampling. Metode analisis pada penelitian ini menggunakan regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap agresivitas pajak perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI Tahun 2020 – 2022, intensitas persediaan berpengaruh positif dan signifikan terhadap agresivitas pajak perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI Tahun 2020 – 2022, dan profitabilitas berpengaruh negatif dan signifikan terhadap agresivitas pajak perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI Tahun 2020 – 2022 Kata Kunci: Agresivitas Pajak, Leverage, Intensitas Persediaan, Profitabilitas

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 019
Call Number: SE/32/24/012
NIM/NIDN Creators: 43219120106
Uncontrolled Keywords: Agresivitas Pajak, Leverage, Intensitas Persediaan, Profitabilitas
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.7 Management of Supplies/Manajemen Persediaan
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 06 Feb 2024 03:34
Last Modified: 06 Feb 2024 03:34
URI: http://repository.mercubuana.ac.id/id/eprint/85871

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