CD Skripsi

Pengaruh Leverage, Capital Intensity, Inventory Intensity Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Consumer Noncyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)

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This research aims to empirically test the influence of Leverage, Capital Intensity, Inventory Intensity and company size on Tax Aggressiveness (Empirical Study of Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022).
The population in this study includes all Consumer NonCyclicals companies listed on the Indonesia Stock Exchange for 2020-2022, namely 87 companies. The sample in this research was 40 companies which were studied for 3 years, resulting in a total sample of 120 samples. Sampling in this study used a purposive sampling method, while the data processing method in this study was multiple linear regression analysis using SPSS version 25 software for data processing applications.
The results of this research show that the Leverage variable has a p-value of 0.003 < 0.05, Capital Intensity has a p-value of 0.391 > 0.05, Inventory Intensity has a p-value of 0.055 > 0.05, Company Size has a p-value of 0.008 <
0.05. This means that the Leverage and Company Size variables influence Tax Aggressiveness. Meanwhile, Capital Intensity and Inventory Intensity have no effect on Tax Aggressiveness.

Keywords: Tax Aggressiveness, Leverage, Capital Intensity, Inventory Intensity and Company Size.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110954

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110954

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

Vina

Versi lain/terkait

Lampiran Berkas

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