CD Skripsi

Pengaruh Intensitas Modal, Intensitas Persediaan, Biaya Iklan, Dan Profitanilitas Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cylicals yang Terdaftar di Bursa Efek Indonesia Klasifikasi IDX-IC Periode 2019-2021)

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This study aims to examine the effect of Capital Intensity, Inventory Intensity, Advertising Costs, and Profitability on Tax Aggressiveness. The research method used is quantitative research method. The population in this study is Consumer Non-Cylicals sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. Sample selection using purposive sampling technique and obtained 69 samples. Data analysis was carried out by classical assumption testing and hypothesis testing by multiple regression method. Based on the results of the study showed that the significance value of Capital Intensity 0.261 with a regression coefficient of 0.016, inventory intensity 0.000 with a regression coefficient of 0.187, Advertising Costs 0.111 with a regression coefficient of 0.027 and Profitability
0.158 with a regression coefficient of -0.035. Inventory Intensity has an effect on tax aggressiveness while Capital Intensity, Advertising Costs, and profitability have no effect on tax aggressiveness
Keywords: Capital Intensity, Inventory Intensity, Advertising Costs, and Profitability, and Tax aggressiveness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112995

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112995

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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