CD Skripsi
Pengaruh Gender Diversity, Inventory Intensity, Sales Growth Dan Related Party Transaction Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Sub Sektor Perkebunan, Tanaman Dan Tembakau Yang Terdaftar Di Bursa Efek Indonesia Klasifikasi Idx-Ic Pada Tahun 2018-2022 )
This study aims to determine the effect of Gender Diversity, Inventory Intensity, Sales Growth and Related Party Transaction, on Tax Aggressiveness (Empirical Study on Consumer Non-Cyclicals Sector Companies in the Plantation, Plant and Tobacco Sub-Sector listed on the Indonesia Stock Exchange IDX-IC Classicization in 2018-2022). The data used is secondary data from the company's annual report which can be accessed on the www.idx.co.id or the company's official website. The population in this study is Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange IDX-IC Classification for the 2018-2022 period. The sampling technique in this study uses purposive sampling techniques with certain considerations through certain criteria so that a sample of 10 companies with a total of 50 annual reports for 5 years of observation (2018-2022) was obtained. The data analysis technique used in this study is multiple linear regression analysis. The results of this study show that the Gender Diversity variable has no effect on tax aggressiveness, the Inventory Intensity variable does not affect tax aggressiveness, the Sales Growth variable has a negative effect on tax aggressiveness and Related Party Transaction has a negative effect on tax aggressiveness. The variables Gender Diversity, Inventory Intensity, Sales Growth and Related Party Transaction can explain the variable tax aggressiveness by 60.3%. While the remaining 39.7% was influenced by other variables.
Keywords: Gender Diversity, Inventory Intensity, Sales Growth, Related Party
Transaction, Tax Aggressiveness
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