CD Skripsi

Pengaruh Sales Growth, Profitabilitas, Dan Capital Intensity Terhadap Agresivitas Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)

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ABSTRACT
This study aims to examine the Influence of Sales Growth, Profitability, and Capital Intensity on Tax Aggressiveness With Institutional Ownership as Moderating Variable in Non-Cyclicals Consumer Sector Companies Listed on the Indonesian Stock Exchange (IDX) in 2020-2023. The method used in this research is multiple linear regression analysis method and moderated regression analysis with using SPSS version 25 software. The sampling technique in this study uses purposive sampling techniques. The sample in the study amounted to 208 companies. The results of this study indicate that the Sales Growth has no effect on Tax Aggressiveness, the Profitability and Capital Intensity had an effect on Tax Aggressiveness, the Institutional Ownership is not able to moderate Sales Growth, the Institutional Ownership is able to moderate the Profitability and Capital Intensity on Tax Aggressiveness.
Keywords : Sales Growth, Profitability, Capital Intensity, Institutional Ownership, Tax Aggressiveness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802123901

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

1802123901

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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