PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK

Zebua, Rinita (2024) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of profitability, company size, and capital intensity on tax aggressiveness. This study uses secondary data. The population in this study is based on energy companies listed on the Indonesia Stock Exchange. The sampling technique used was purpose sampling and obtained 6 companies with a total of 36 samples. Hypothesis testing is done with multiple linear regression analysis. The results of this study indicate that profitability, company size, and capital intensity have no effect on tax aggressiveness.

Keywords : Profitability, Company Size, Capital Intensity, Tax Aggressiveness

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords : Profitability, Company Size, Capital Intensity, Tax Aggressiveness
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Book > Accounting Study Program
Depositing User: Users 2885 not found.
Date Deposited: 15 Mar 2024 06:37
Last Modified: 02 Jul 2024 07:07
URI: https://eprints.ukmc.ac.id/id/eprint/11972

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