Pengaruh Capital Intensity dan Sales Growth Terhadap Agresivitas Pajak Perusahaan

Fransisca, Cindy (2022) Pengaruh Capital Intensity dan Sales Growth Terhadap Agresivitas Pajak Perusahaan. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The study aims to analyze the influence of capital intensity and sales growth expertise on tax aggressiveness. The population in this study are agriculture and mining companies listed in Indonesia Stock Exchange with reseach period in 2016-2020. The sampling selection method used was purposive sampling with total of 219 samples. The analytical tool used in this study was the linear regression analysis. The result of this research showed that capital intensity and sales growth has no effect on tax aggressiveness. Keywords: Capital Intensity, Sales Growth, Tax Aggressiveness.

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