Pengaruh Inventory Intensity dan Leverage Terhadap Agresivitas Pajak pada Perusahaan dalam Sector Basic Materials yang Ada di BEI

Junior, Johan (2026) Pengaruh Inventory Intensity dan Leverage Terhadap Agresivitas Pajak pada Perusahaan dalam Sector Basic Materials yang Ada di BEI. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Penelitian ini untuk mengetahui apakah variabel inventory intensity dan leverage berpengaruh terhadap agresivitas pajak. Populasinya adalah seluruh perusahaan yang ada di dalam sektor Basic Material yang terdaftar di Bursa Efek Indonesia Periode 2021-2025 dengan jumlah sampel sebanyak 29 perusahaan. Teknik yang digunakan dalam penelitian ini adalah analisis linear berganda untuk mengetahui variabel inventory intensity dan leverage terhadap agresivitas pajak. Hasil penelitian yang diperoleh menunjukkan bahwa variabel inventory intensity tidak berpengaruh terhadap agresivitas pajak sedangkan leverage berpengaruh terhadap agresivitas pajak

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Inventory Intensity,Leverage,Agresivitas Pajak
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 3800 not found.
Date Deposited: 25 Feb 2026 09:57
Last Modified: 24 Jul 2026 04:00
URI: http://eprints.ukmc.ac.id/id/eprint/15610

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