Pengaruh capital intensity dan inventory intensity terhadap agresivitas pajak

Pakpahan, Raynaldo (2022) Pengaruh capital intensity dan inventory intensity terhadap agresivitas pajak. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (593kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (934kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (912kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai pengaruh capital intensity dan inventory intensity pada perusahaan yang bergerak di sektor consumer non cyclical yang terdaftar pada Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini adalah capital intensity dan inventory intensity. Kemudian untuk variabel dependen yang digunakan dalam penelitian ini,yakni agresivitas pajak yang diukur dengan effective tax rate. Sampel yang dikumpulkan dan digunakan adalah data sekunder dari laporan keuangan perusahaan yang tersedia di situs resmi Bursa Efek Indonesia dari tahun 2018- 2021 sebanyak 162 data. Teknik dalam mengumpulkan sampel menerapkan metode purposive sampling dan dianalisis menggunakan metode regresi berganda dengan bantuan perangkat lunak STATA 17. Hasil penelitian ini menunjukkan bahwa capital intensity berpengaruh negative terhadap agresivitas pajak dan inventory intensity berpengaruh negatif terhadap agresivitas pajak pada perusahaan sektor consumer non cyclical yang terdaftar di BEI selama tahun 2018-2021. / This study aims to test and obtain empirical evidence regarding the effect of capital intensity and inventory intensity on companies engaged in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange (IDX).The independent variables used in this research are capital intensity and inventory intensity. Then for the dependent variable used in this study, namely tax aggressiveness as measured by the effective tax rate. The samples collected and used are secondary data from company financial reports available on the official website of the Indonesia Stock Exchange from 2018-2021 totaling 162 data.The technique for collecting samples applied the purposive sampling method and was analyzed using the multiple regression method with the help of STATA 17 software. The results of this study indicate that capital intensity has a negative effect on tax aggressiveness and inventory intensity has a negative effect on tax aggressiveness in noncyclical consumer sector companies listed on the IDX during 2018-2021

Actions (login required)

View Item