CD Skripsi
PENGARUH LIKUIDITAS, INTENSITAS MODAL DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2019-2022
This research aims to determine the effect of liquidity, capital intensity and
leverage on tax aggressiveness in food and beverage sector companies listed on
the IDX for the 2019-2022 period. The research method used was quantitative
with secondary data from 17 companies during the 2019-2022 period. This
research uses multiple linear regression analysis techniques. The results of this
research indicate that the independent variables liquidity and leverage have no
influence on the dependent variable tax aggressiveness. The capital intensity
variable has an influence on tax aggressiveness.
Keywords: Liquidity, Capital Intensity, Leverage, Tax Aggressiveness
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