CD Skripsi

Pengaruh Capital Intensity, Gender Diversity, Dan Inventory Intensity Terhadap Agresivitas Pajak (Studi Pada Perusahaan Manufaktur Sektor Industri Consumer Non-Cyclicals Yang Terdaftar Di Bei Tahun 2019-2022)

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ABSTRACT
This research aims to examine and analyze the effect of Capital Intensity, Gender Diversity, and Inventory Intensity on Tax Aggressiveness (Study Of Manufacturing Companies In The Consumer Non-Cyclicals Sector Listed On The IDX In 2019-2022).In this study, CETR is used as a ratio to measure the level of tax aggressiveness of companies in the consumer non-cyclicals industry sector because it is able to take into account factors that affect cash flow and effective tax payments. The sampling technique employed in this research is purposive sampling, resulting in a sample of 24 companies. The method of data analysis used in this study was multiple linear regression using SPSS software version 26. The results of this study indicate that the Capital Intensity variable has an effect on Tax Aggressiveness with a significant value 0.001 < 0.05. Gender Diversity has an effect on Tax Aggressiveness with a significant value 0.000 < 0.05. Inventory Intensity has no effect on Tax Aggressiveness with a significant value 0.886 > 0.05.
Keywords: Tax Aggressiveness, Capital Intensity, Gender Diversity, Inventory Intensity

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112780

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112780

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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