DETAIL KOLEKSI

Pengaruh profitabilitas, leverage, dan intensitas modal terhadap agresivitas pajak


Oleh : Andre Joshua Leonardo Panjaitan

Info Katalog

Nomor Panggil : 023002008033

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Aqamal Haq

Subyek : Corporations - Taxation - Accounting

Kata Kunci : capital intensity, leverage, profitability, tax aggressiveness.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_TA_SAK_023002008033_Halaman-Judul.pdf
2. 2023_TA_SAK_023002008033_Lembar-Pengesahan.pdf
3. 2023_TA_SAK_023002008033_Bab-1-Pendahuluan.pdf 10
4. 2023_TA_SAK_023002008033_Bab-2-Tinjauan-Pustaka.pdf 15
5. 2023_TA_SAK_023002008033_Bab-3-Metodologi-Penelitian.pdf 12
6. 2023_TA_SAK_023002008033_Bab-4-Analisis-dan-Pembahasan.pdf 22
7. 2023_TA_SAK_023002008033_Bab-5-Kesimpulan.pdf 4
8. 2023_TA_SAK_023002008033_Daftar-Pustaka.pdf 4
9. 2023_TA_SAK_023002008033_Lampiran.pdf 10

P Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage,dan intensitas modal terhadap agresivitas pajak perusahaan. Populasi dalam penelitianini berjumlah 148 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia(BEI) selama periode 2018-2020.Penelitian sampel ini menggunakan metode purposive sampling dan memperolehsampel sebanyak 63 perusahaan manufaktur berdasarkan kriteria seperti perusahaanyang menggunakan mata uang rupiah. Hasil penelitian menunjukkan bahwaprofitabilitas, berpengaruh signifikan namun leverage, dan intensitas modal tidakberpengaruh terhadap Agresivitas Pajak

T The purpose of this research is find out effect of profitability, leverage, andcapital intensity on corporate tax aggressiveness. The population in this researchamounted with 148 manufacturing companies that listed on the Indonesia StockExchange (IDX) in the period of 2018-2020.This sample of research used purposive sampling method and obtained asample of 84 manufacturing companies based on the criteria, such as like a companythat use Indonesian Rupiah. The result of the research shows that Profitability,have a significant effect on Tax Aggressiveness but not with Leverage, and Capitalintensity.

Bagaimana Anda menilai Koleksi ini ?