Pengaruh pertumbuhan penjualan dan intensitas modal terhadap agresivitas pajak

Syahrani, Andinna Putri Aditya (2022) Pengaruh pertumbuhan penjualan dan intensitas modal terhadap agresivitas pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Perusahaan melakukan agresivitas pajak dengan mengurangi kewajiban pajaknya melalui cara legal dan ilegal untuk menurunkan beban pajak perusahaan. Penelitian ini bertujan untuk menguji dan memberikan bukti empiris pengaruh pertumbuhan penjualan dan intensitas modal terhadap agresivitas pajak. Populasi penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Jumlah sampel yang digunakan berjumlah 125 sampel berdasarkan metode purposive sampling dan menggunakan kriteria pemilihan sampel tertentu. Metode analisis data dalam penelitian ini adalah analisis kuantitatif dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan tidak berpengaruh terhadap agresivitas pajak, sedangkan intensitas modal berpengaruh positif terhadap agresivitas pajak./Companies carry out tax aggressiveness by reducing their tax obligations through legal and illegal means to reduce the company's tax burden. This study aims to examine and provide empirical evidence of the effect of sales growth and capital intensity on tax aggressiveness. The population of this study are manufacturing sector companies listed on the Indonesia Stock Exchange in 2016-2020. The number of samples used is 125 samples based on purposive sampling method and using certain sample selection criteria. The method of data analysis in this study is quantitative analysis using multiple linear regression analysis. The results showed that sales growth had no effect on tax aggressiveness, while capital intensity had a positive effect on tax aggressiveness.

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