PENGARUH CAPITAL INTENSITY, PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022)

ANISAH, SITI (2024) PENGARUH CAPITAL INTENSITY, PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01 COVER.pdf
Download (650kB) | Preview
[img]
Preview
 Text (ABSTRAK)
02 ABSTRAK.pdf
Download (183kB) | Preview
[img] Text (BAB I)
03 BAB 1.pdf
Restricted to Registered users only
Download (258kB)
[img] Text (BAB II)
04 BAB 2.pdf
Restricted to Registered users only
Download (391kB)
[img] Text (BAB III)
05 BAB 3.pdf
Restricted to Registered users only
Download (408kB)
[img] Text (BAB IV)
06 BAB 4.pdf
Restricted to Registered users only
Download (385kB)
[img] Text (BAB V)
07 BAB 5.pdf
Restricted to Registered users only
Download (232kB)
[img] Text (DFATRA PUSTAKA)
08 DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (193kB)
[img] Text (LAMPIRAN)
09 LAMPIRAN.pdf
Restricted to Registered users only
Download (473kB)

Abstract

The research aimed to determine the effect of capital intensity, profitability, leverage and liquidity on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. This type of research is quantitative research using secondary data and processed using SPSS 29. Sampling used a purposive sampling method to obtain 80 samples. The analytical method used in this research is a quantitative method. The results of this research show that (1) Capital Intensity has a negative effect on Tax Aggressiveness. (2) Profitability has a negative effect on Tax Aggressiveness. (3) Leverage has no effect on tax aggressiveness. (4) Liquidity has a negative effect on Tax Aggressiveness. Keywords: Capital intensity, Profitability, Leverage and Liquidity Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity, profitabilitas, leverage, dan likuiditas terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2022. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder dan diolah menggunakan SPSS 29. Pengambilan sample menggunakan metode purposive sampling sehingga memperoleh 80 sampel. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif. Hasil dari penelitian ini menunjukan bahwa (1) Capital Intensity berpengaruh negatif terhadap Agresivitas Pajak. (2) Profitabilitas berpengaruh negatif terhadap Agresivitas Pajak. (3) Leverage tidak berpengaruh terhadap Agresivitas Pajak. (4) Likuiditas berpengaruh negatif terhadap Agresivitas Pajak. Kata kunci : Capital intensity, Profitabilitas, Leverage dan Likuiditas Agresivitas Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 102
NIM/NIDN Creators: 43217120003
Uncontrolled Keywords: Capital intensity, Profitabilitas, Leverage dan Likuiditas 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 > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
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
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 > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 03 May 2024 04:14
Last Modified: 03 May 2024 04:14
URI: http://repository.mercubuana.ac.id/id/eprint/88426

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.