Olgatino, Geoffrey Kerent (2023) Pengaruh Intensitas Modal Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Terdaftar di BEI Pada Tahun 2018-2021. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Pada penelitian ini bertujuan untuk menganalisis dan menguji terkait pengaruh intensitas modal dengan menggunakan variabel kontrol dari likuiditas, ukuran perusahaan, profitabilitas dan leverage terhadap agresivitas pajak. Populasi yang digunakan pada penelitian ini yaitu keseluruhan perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia (BEI) pada empat periode tahun yaitu tahun 2018-2021 sebanyak 250 sampel. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 250 sampel. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Pada hasil penelitian ini menjelaskan bahwa intensitas modal tidak mendukung pengaruh agresivitas pajak dan variabel kontrol penelitian tidak dapat berpengaruh terhadap agresivitas pajak / This study aims to analyze and test the influence of capital intensity, with liquidity, firm size, profitability, and leverage as control variables, on tax aggressiveness. The population for this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) over four periods from 2018 to 2021, totaling 250 samples. The sampling method used in this study is purposive sampling, resulting in a sample size of 250 companies. The data analysis method employed is multiple linear regression analysis. The findings of this study indicate that capital intensity does not have a significant influence on tax aggressiveness, and the control variables in the study do not have a significant effect on tax aggressiveness
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | intensitas modal, likuiditas, ukuran perusahaan, profitabilitas, leverage | ||||||||
| 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: | Geoffrey Kerent Olgatino | ||||||||
| Date Deposited: | 22 Jun 2023 08:57 | ||||||||
| Last Modified: | 22 Jun 2023 08:57 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/56099 |
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