CD Skripsi

Pengaruh Literasi Keuangan, Inklusi Keuangan, Sikap Keuangan, Dan Financial Technology Terhadap Pengelolaan Keuangan Usaha Mikro, Kecil, Dan Menengah Di Kabupaten Kampar

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ABSTRACT
This study aims to examine the influence of profitability, leverage, managerial share ownership, and inventory intensity on tax aggressivenessThe measurement tool used in this study is the effective tax rate (ETR). ETR reflects the level of tax aggressiveness, where a lower ETR percentage indicates a higher level of tax aggressiveness, while a higher ETR percentage suggests a lower level of tax aggressiveness. This study employs a quantitative method using secondary data obtained from the financial statements of mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was determined using the purposive sampling method, resulting in a total of 75 research samples. Data analysis was conducted using SPSS version 30. The data analysis techniques and hypothesis testing involved descriptive statistical analysis, classical assumption tests, multiple regression analysis, and t-tests. The results of this study indicate that profitability, leverage, and managerial ownership influence tax aggressiveness, while inventory intensity does not affect tax aggressiveness.
Keywords: profitability, leverage, managerial share ownership, inventory intensity, tax aggressiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113874

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

2102113874

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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