Ghaisani, Kharima (2023) Pengaruh Capital Intensity, Leverage, dan Transfer Pricing Terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017 s.d. 2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

The purpose of this study was to determine the effect of capital intensity, leverage, and transfer pricing on tax aggressiveness with company size as a moderating variable. The population in this study consists of Manufacturing Companies in the Goods and Consumption Industry Subsector (IBK) which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. In selecting the sample, this study used a purposive sampling method and obtained a suitable sample of 165 samples. The research shows the results that capital intensity has no effect on tax aggressiveness, leverage has a negative effect on tax aggressiveness, and transfer pricing variables have no effect on tax aggressiveness. While the Moderated Regression Analysis (MRA) test shows that the company size variable cannot moderate the relationship between capital intensity and transfer pricing on tax aggressiveness, but the company size variable is able to moderate by weakening leverage on tax aggressiveness.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Ramdhani, Dadan 197807012009121002 Thesis advisor Noorida Soerono, Ayu 197210222003122001
Additional Information:	Tujuan dari penelitian ini untuk mengetahui pengaruh capital intensity, leverage, dan transfer pricing terhadap agresivitas pajak dengan ukuran perusahaan sebagai variabeI moderasi. PopuIasi daIam peneIitian terdiri dari Perusahaan Manufaktur Subsektor lndustri Barang dan Konsumsi (IBK) yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 s.d. 2021. Dalam melakukan pemilihan sampel penelitian ini menggunakan metode purposive sampling dan didapatkan sampel yang sesuai dengan sebanyak 165 sampel. Pengolahan data menggunakan aplikasi perangkat lunak SPSS 25. Penelitian menunjukan hasil yaitu capital intensity tidak berpengaruh terhadap agresivitas pajak, leverage berpengaruh negatif terhadap agresivitas pajak, serta variabel transfer pricing tidak berpengaruh terhadap agresivitas pajak. Sedangkan pada pengujian Moderated Regression Analysis (MRA) menunjukan bahwa variabel ukuran perusahaan tidak dapat memoderasi hubungan capital intensity maupun transfer pricing terhadap agresivitas pajak, Namun variabel ukuran perusahaan mampu memoderasi dengan memperlemah leverage terhadap agresivitas pajak.
Uncontrolled Keywords:	Capital Intensity, Leverage, Transfer Pricing, Tax Aggressiveness, Company Size. Capital Intensity, Leverage, Transfer Pricing, Agresivitas Pajak, Ukuran Perusahaan.
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis
Depositing User:	Kharima Ghaisani
Date Deposited:	29 Aug 2023 13:22
Last Modified:	31 Oct 2023 11:08
URI:	http://eprints.untirta.ac.id/id/eprint/29065

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