FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFAR DI BEI PERIODE 2019-2021

Novela, Indah (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFAR DI BEI PERIODE 2019-2021. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine the effect of leverage, profitability, and capital intensity on tax aggressiveness. The data used in this research is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from the year 2019 until 2021. The sampling technique used was a purposive sampling method and obtained 258 samples consisting of 86 companies. Hypothesis testing was carried out using multiple linear regression analysis methods. The results of this study indicate that leverage and profitability affect tax aggressiveness, meanwhile capital intensity influences tax aggressiveness.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Leverage ; Profitability ; Capital Intensity ; Tax Aggressiveness
Subjects: H Social Sciences > HA Statistics
H Social Sciences > HG Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Indah Novela
Date Deposited: 03 Mar 2023 10:27
Last Modified: 21 Mar 2023 01:33
URI: http://eprints.ukmc.ac.id/id/eprint/9831

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