CD Skripsi

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, Dan Komisaris Independen Terhadap Agresivitas Pajak (Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022)

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This study aims to examine the effect of company size, profitability, leverage, capital intensity, and independent commissioners on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The research sample was selected using the purposive sampling method, so that the sample obtained was as many as 13 companies. Data is obtained through the official website of the Indonesia Stock Exchange and other related websites as well as by studying research problems both print and electronic media. The technical data analysis used in this study is descriptive statistics with the help of SPSS (Statistical Package for Social Science) software version 26. The results of this study show that the size of the company has no effect on tax aggressiveness. However, profitability, leverage, capital intensity, and independent commissioners affect tax aggressiveness.

Keywords : Company Size, Profitability, Leverage, Capital Intensity, Independent Commissioner, Tax Aggressiveness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1702111365

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1702111365

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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