Putri, Aaryn Jessica (2021) Pengaruh likuiditas, leverage, profitabilitas, capital intensity, dan inventory intensity terhadap agresivitas pajak perusahaan pada perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di bursa efek indonesia tahun 2016–2019 = The influence of liquidity, leverage, profitability, capital intensity, and inventory intensity to tax aggressivity of companies in trade, services, and investment sectors registered in Indonesia stock exchange 2016–2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Pajak merupakan sebuah kewajiban yang harus dilakukan Wajib Pajak, baik individu atau sebagai perusahaan. Pembayaran pajak merupakan sesuatu yang berlawanan dengan tujuan perusahaan untuk mendapatkan laba sebesar-besarnya. Maka cara yang dapat dilakukan yaitu dengan melakukan rekayasa agar memaksimalkan laba kena pajak perusahaan melalui agresivitas pajak dengan cara tax avoidance maupun tax evasion. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi agresivitas pajak perusahaan. Terdapat beberapa variabel independen yang digunakan dalam penelitian ini yaitu Likuiditas, Leverage, Profitabilitas, Capital Intensity, dan Inventory Intensity. Untuk variable dependen yang digunakan adalah agresivitas pajak yang diukur dengan menggunakan Effective Tax Rate diukur dengan tarif pajak efektif sebagai laporan antara beban pajak penghasilan dan pendapatan sebelum pajak. Metode Analisis yang digunakan adalah analisis regresi data panel dengan menggunakan bantuan software Eviews 10. Hasil dari penelitian ini menunjukan bahwa variabel yang memiliki pegaruh positif dan berpengaruh signifikan terhadap agresivitas pajak perusahaan adalah variabel profitabilitas dan capital intensity. Sedangkan variabel likuiditas dan Inventory Intensity memiliki pengaruh positif dan tidak berpengaruh signifikan terhadap agresivitas pajak perusahaan. Dan varibel leverage memiliki pengaruh negatif dan tidak berpengaruh signifikan terhadap agresivitas pajak perusahaan./Tax is an obligation that must be carried out by taxpayers, either individually or as a company. Payment of taxes is something that is contrary to the company's goal to get the maximum profit. So the way that can be done is by doing engineering to maximize the company's taxable profit through tax aggressiveness by means of tax avoidance and tax evasion. This study was conducted to determine the factors that affect the aggressiveness of corporate taxes. There are several independent variables used in this study, namely Liquidity, Leverage, Profitability, Capital Intensity, and Inventory Intensity. The dependent variable used is tax aggressiveness as measured by the Effective Tax Rate measured by the effective tax rate as a report between income tax expense and income before tax. The analytical method used is panel data regression analysis using Eviews 10 software. The results of this study indicate that the variables that have a positive and significant effect on corporate tax aggressiveness are the variables of profitability and capital intensity. While the variables of liquidity and Inventory Intensity have a positive and no significant effect on corporate tax aggressiveness. And the leverage variable has a negative and no significant effect on the corporate tax aggressiveness.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | likuiditas; leverage; profitabilitas; capital intensity; inventory intensity; agresivitas pajak | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 8444 not found. | ||||||||
Date Deposited: | 02 Aug 2021 01:08 | ||||||||
Last Modified: | 16 Mar 2022 13:31 | ||||||||
URI: | http://repository.uph.edu/id/eprint/41000 |
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