Pengaruh profitabilitas, leverage, inventory intensity, capital intensity, size, dan likuiditas terhadap agresivitas pajak perusahaan manufaktur sektor pertambangan yang terdaftar di BEI periode 2016-2018

Ngiso, Yohanes Brachmans (2020) Pengaruh profitabilitas, leverage, inventory intensity, capital intensity, size, dan likuiditas terhadap agresivitas pajak perusahaan manufaktur sektor pertambangan yang terdaftar di BEI periode 2016-2018. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh variabel Profitabilitas, Leverage, Inventory Intensity, Capital Intensity, Size, dan Likuiditas terhadap Agresivitas Pajak perusahaan manufaktur sektor pertambangan yang terdaftar di BEI tahun 2016-2018. Penelitian menggunakan pendekatan kuantitatif dan dalam memilih sampel menggunakan metode purposive sampling. Purposive sampling adalah teknik pengambilan sampel dengan bebarapa pertimbangan ataupun memiliki karakteristik tertentu. Sampel dalam penelitian ini sebanyak 18 perusahaan dengan total sampel 54. Teknik analisis data yang digunakan adalah Asumsi Klasik dan Regresi Liner Berganda. Hasil dari penelitian ini adalah sebagai berikut: (1) Profitabilitas berpengaruh terhadap Agresivitas Pajak, (2) Leverage tidak berpengaruh terhadap Agresivitas Pajak, (3) Inventory Intensity tidak berpengaruh terhadap Agresivitas Pajak, (4) Capital Intensity tidak berpengaruh terhadap Agresivitas Pajak, (5) Size tidak berpengaruh terhadap Agresivitas Pajak, (6) Likuiditas tidak berpengaruh terhadap Agresivitas Pajak. Kata Kunci : Agresivitas Pajak, Profitabilitas, Leverage, Inventory Intensity, Capital Intensity, Size, dan Likuiditas. ABSTRACT This research aims to analyze the effect of Profitability, Leverage, Inventory Intensity, Capital Intensity, Size and Liquidity variables on Tax Aggressiveness of mining sector manufacturing companies listed on the Stock Exchange in 2016-2018. The study uses a quantitative approach and in selecting samples using a purposive sampling method. Purposive sampling is a sampling technique with several considerations or has certain characteristics. The samples in this study were 18 companies with a total sample of 54. The data analysis technique used was Classical Assumptions and Multiple Liner Regression. The results of this study are as follows: (1) Profitability has an effect on Tax Aggressiveness, (2) Leverage has no effect on Tax Aggressiveness, (3) Inventory Intensity has no effect on Tax Aggressiveness, (4) Capital Intensity has no effect on Tax Aggressiveness, ( 5) Size does not affect Tax Aggressiveness, (6) Liquidity does not affect Tax Aggressiveness. Keywords: Tax Aggressiveness, Profitability, Leverage, Inventory Intensity, Capital Intensity, Size, and Liquidity.

Item Type: Thesis (Bachelor (S1))
Uncontrolled Keywords: Kata Kunci : Agresivitas Pajak, Profitabilitas, Leverage, Inventory Intensity, Capital Intensity, Size, dan Likuiditas.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Yohanes Brachmans Ngiso
Date Deposited: 11 Feb 2020 07:22
Last Modified: 11 Feb 2020 07:22
URI: http://erepository.uwks.ac.id/id/eprint/5702

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