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: | https://repository.untar.ac.id/id/eprint/43139 |
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