Miftahul Jannah, Anisa (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI pada Tahun 2017-2021). S1 thesis, Untirta.
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Abstract
FACTORS THAT AFFECT TAX AGRESSIVENESS (Empirical Study at Manufacturing Company Listed on The Indonesia Stock Exchange in the period 2017-2021) By: Anisa Miftahul Jannah This Study aims to examine and analyze the effect of capital intensity, profitability, leverage, firm size, inventory intensity and liquidity on tax agresiveness. The method used in this research is descriptive method. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sampling technique using purposive sampling method prescribed researchers for years 2017 to 2021. Results from this study indicate that capital intensity, leverage, firm size and inventory intensity has no effect on tax agresiveness. Whereas profitability and liquidity has an effect on tax agresiveness. Keywords: Capital Intensity, Profitability, Leverage, Firm Size, Inventory Intensity, Liquidity and Tax Agresiveness.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI pada Tahun 2017-2021) Oleh: Anisa Miftahul Jannah ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital intensity, profitabilitas, leverage, ukuran perusahaan, inventory intensity and likuiditas pada agresivitas pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Metode sampling yang digunakan adalah purposive sampling method dengan periode penelitian tahun 2017 sampai 2021. Hasil dari penelitian ini menunjukan bahwa capital intensity, leverage, ukuran perusahaan dan inventory intensity tidak berpengaruh terhadap agresivitas pajak. Sedangkan profitabilitas dan likuiditas berpengaruh terhadap agresivitas pajak | |||||||||
| Uncontrolled Keywords: | Kata Kunci: Capital Intensity, Profitabilitas, Leverage, Ukuran Perusahaan, Keywords: Capital Intensity, Profitability, Leverage, Firm Size, Inventory Intensity, Liquidity and Tax Agresiveness. Inventory Intensity, Likuiditas dan Agresivitas Pajak | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Anisa Miftahul Jannah | |||||||||
| Date Deposited: | 08 Jun 2023 14:51 | |||||||||
| Last Modified: | 08 Jun 2023 14:51 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/25267 |
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