The effect of capital intensity, profitability and corporate governance on tax aggressiveness of companies in the banking sector listed at Indonesia stock exchange

Jessica, Jessica (2021) The effect of capital intensity, profitability and corporate governance on tax aggressiveness of companies in the banking sector listed at Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is essentially one of the most significant costs incurred by a company that affects the level of company profit directly. Companies are consequently incentivized to develop a tax aggressive behavior with the intention of increasing profit. On top of that, with tax being the biggest source of state income, the existence of tax aggressive activities will pose a highly detrimental effect to the state. This condition highlights the importance of tax aggressiveness issue to be studied. This research considers capital intensity, profitability and corporate governance (managerial ownership) as the determinants of corporate tax aggressiveness. Using financial data of banking companies listed at Indonesia Stock Exchange (IDX) for the period 2015-2019, 12 companies are then selected as the research samples through the purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis. The results reveal that capital intensity has a significant positive effect on tax aggressiveness and corporate governance (managerial ownership) has a significant negative effect on tax aggressiveness. Meanwhile, profitability has an insignificant negative effect on tax aggressiveness. Simultaneously, capital intensity, profitability and corporate governance (managerial ownership) have significant joint effect on tax aggressiveness./Pajak pada dasarnya merupakan salah satu biaya paling signifikan suatu perusahaan yang dapat mempengaruhi tingkat keuntungannya secara langsung. Sebagai akibatnya, perusahaan terdorong untuk mengembangkan perilaku agresif pajak dengan tujuan untuk meningkatkan laba perusahaan. Selain itu, dengan pajak sebagai sumber penerimaan terbesar negara, adanya kegiatan agresif pajak akan menimbulkan dampak yang sangat merugikan bagi negara. Kondisi ini menggarisbawahi pentingnya isu agresivitas pajak untuk dikaji. Penelitian ini mempertimbangkan intensitas aset tetap, profitabilitas dan tata kelola perusahaan (kepemilikan manajerial) sebagai determinan agresivitas pajak perusahaan. Dengan menggunakan data keuangan perusahaan perbankan yang terdaftar di BEI dari periode 2015-2019, terpilihlah 12 perusahaan sebagai sampel penelitian melalui metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa intensitas aset tetap berpengaruh positif signifikan terhadap agresivitas pajak dan tata kelola perusahaan (kepemilikan manajerial) berpengaruh negatif signifikan terhadap agresivitas pajak. Sementara itu, profitabilitas berpengaruh negatif tidak signifikan terhadap agresivitas pajak. Secara simultan, intensitas aset tetap, profitabilitas dan tata kelola perusahaan (kepemilikan manajerial) memiliki pengaruh yang signifikan terhadap agresivitas pajak.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Jessica, JessicaNIM03012170031jessicagunawan1999@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTarigan, Louis Yosen PrimsaNIDN0102068202primsa.tarigan@uph.edu
Uncontrolled Keywords: capital intensity; profitability; return on assets; corporate governance; managerial ownership; tax aggressiveness; current effective tax rate; banking sector
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 16938 not found.
Date Deposited: 18 Aug 2021 02:22
Last Modified: 12 Jan 2022 10:00
URI: http://repository.uph.edu/id/eprint/41817

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