CD Skripsi

Pengaruh Biaya Iklan, Intensitas Persediaan, Pertumbuhan Penjualan Dan Transaksi Pihak Berelasi Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cylicals Yang Terdaftar Di Bursa Efek Indonesia Klasifikasi IDX-IC Periode 2018-2022)

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The research aims to empirically test the influence of Advertising Costs, Inventory Intensity, Sales Growth and Related Party Transactions on Tax Aggressiveness (Empirical Study of Non-Cyclical Consumer Companies Listed on the Indonesia Stock Exchange IDX-IC Classification 2018-2022).
The population in this research is non-cyclical sector consumers registered on the Indonesia Stock Exchange with the IDX-IC classification for the 2018-2022 period. The method used in this research is multiple linear regression analysis method. The sample selection in this study used a purposive sampling technique, where 15 companies were obtained with a total of 75 companies observed during 5 years of security (2018-2022). The analytical tool used in this research is SPSS version 27.
The research results show that: (1) Advertising costs influence tax aggressiveness with a significant level of 0.000 ≤ 0.05. (2) inventory intensity influences tax aggressiveness with a significant level of 0.000 ≤ 0.05. (3) sales growth has no effect on tax aggressiveness with a significant level of 0.366 ≥ 0.05. (4) related party transactions have no effect on tax aggressiveness with a significant level of 0.109 ≥ 0.05.

Keywords: Advertising Costs, Inventory Intensity, Sales Growth, Related Party Transactions, Tax Aggressiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110143

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110143

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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