Pengaruh related party transaction, capital intensity, inventory intensity, dan sales growth terhadap tax aggressiveness
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Aqamal Haq
Kata Kunci : Tax Aggressiveness; Related Party Transactions; Capital Intensity; Inventory Intensity; Sales Growth
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_SK_SAK_023002101039_Halaman-Judul.pdf | ||
| 2. | 2025_SK_SAK_023002101039_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_SK_SAK_023002101039_Surat-Hasil-Similaritas.pdf | 2 | |
| 4. | 2025_SK_SAK_023002101039_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_SK_SAK_023002101039_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_SK_SAK_023002101039_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_SK_SAK_023002101039_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_SK_SAK_023002101039_Bab-1.pdf | 10 | |
| 9. | 2025_SK_SAK_023002101039_Bab-2.pdf |
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| 10. | 2025_SK_SAK_023002101039_Bab-3.pdf |
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| 11. | 2025_SK_SAK_023002101039_Bab-4.pdf |
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| 12. | 2025_SK_SAK_023002101039_Bab-5.pdf | ||
| 13. | 2025_SK_SAK_023002101039_Daftar-Pustaka.pdf | 4 | |
| 14. | 2025_SK_SAK_023002101039_Lampiran.pdf |
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P Penelitian ini bertujuan untuk mengkaji pengaruh Related Party Transaction, Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Tax Aggressiveness pada perusahaan sektor barang primer (Consumer Non-Cyclical) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan purposive sampling, dengan total 36 perusahaan selama tiga tahun penelitian, menghasilkan 108 data observasi.Analisis data menggunakan regresi berganda dengan model data panel, di mana random effect model dipilih sebagai model terbaik. Hasil penelitian menunjukkan bahwa Related Party Transaction berpengaruh negatif dan signifikan terhadap Tax Aggressiveness. Sementara itu, Capital Intensity dan Sales Growth memiliki pengaruh positif dan signifikan terhadap Tax Aggressiveness. Inventory Intensity pengaruh positif yang tidak signifikan terhadap Tax Aggressiveness.
T This study aims to examine the effect of Related Party Transactions, Capital Intensity, Inventory Intensity, and Sales Growth on Tax Aggressiveness in primary goods sector companies (Consumer Non-Cyclical) listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The method used in this research is quantitative method by utilizing secondary data in the form of financial reports of companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling, with a total of 36 companies over the three years of the study, resulting in 108 observation data.Data analysis uses multiple regression with panel data models, where the random effect model is chosen as the best model. The results showed that Related Party Transaction has a negative and significant effect on Tax Aggressiveness. Meanwhile, Capital Intensity and Sales Growth have a positive and significant effect on Tax Aggressiveness. Inventory Intensity has an insignificant positive effect on Tax Aggressiveness.
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