CD Skripsi

Pengaruh Intensitas Persediaan, Thin Capitalization, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Koneksi Politik Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Subsektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)

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ABSTRACT
This study aims to examine the effect of examining the effect of Inventory Intensity, Thin Capitalization, and Company Size on Tax Aggressiveness with Political Connection as a moderating variable. The population of this study are all food and beverage subsector companies listed on the Indonesia Stock Exchange from 2021 to 2023.
The sample in this study which was determined based on certain criteria amounted to 58 companies using purposive sampling method from a total population of 90 companies. The type of data used in this study is secondary data with the analytical tool used in data processing is the statistical analysis method using the SPSS software. The results of this study indicate that inventory intensity affects tax aggressiveness, thin capitalization has a negative effect on tax aggressiveness while company size has a positive effect on tax aggressiveness. And political connections are not able to moderate the effect of inventory intensity and company size on tax aggressiveness, while political connections are able to moderate the effect thin capitalization and tax aggressiveness.
Keywords: Inventory intensity, thin capitalization, firm size, tax aggressiveness, connection.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113217

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113217

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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