Widiatno, Juliana Gunawan (2023) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR NON-CYCLICALS. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Tujuan dari dilakukannya penelitian ini yaitu mengetahui bagaimana profitabilitas, ukuran perusahaan, capital intensity dan leverage mempengaruhi nilai agresivitas pajak pada perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2021. Sampel dipilih dengan metode purposive sampling untuk mendapatkan hasil data perusahaan yang valid. Dalam penelitian ini, di dapatkan 40 perusahaan. Teknik pengolahan data analisis menggunakan Partial Least Square dalam program SmartPLS 3.2.9 dan Microsoft Excel 2016. Hasil dari penelitian ditemukan bahwa profitabilitas berpengaruh negatif tidak signifikan terhadap agresivitas pajak, ukuran perusahaan dan intensitas modal berpengaruh negatif signifikan terhadap agresivitas pajak, dan leverage berpengaruh positif signifikan terhadap agresivitas pajak. Kata kunci : Profitabilitas, Ukuran Perusahaan, Intensitas Modal, Leverage, Agresivitas Pajak ABSTRACT The purpose of conducting this research is to find out how profitability, company size, capital intensity and leverage affect the value of tax aggressiveness in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during 2019- 2021. The sample was selected by purposive sampling method to obtain valid company data results. In this study, 40 companies were found. Analysis data processing techniques using Partial Least Square in the SmartPLS 3.2.9 program and Microsoft Excel 2016. The results of the study found that profitability had a negative but not significant effect on tax aggressiveness, company size and capital intensity had a significant negative effect on tax aggressiveness, and leverage had a significant positive effect against tax aggressiveness. Keywords: Profitability, Company Size, Capital Intensity, Leverage, Tax Aggressiveness
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 06 Mar 2024 01:45 |
| Last Modified: | 06 Mar 2024 01:45 |
| URI: | http://repository.untar.ac.id/id/eprint/43139 |
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