PENGARUH PERTUMBUHAN PENJUALAN DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK

., Elis (2018) PENGARUH PERTUMBUHAN PENJUALAN DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT

This study aims to examine the effects of sales growth and capital intensity on tax aggressiveness. Population in this research is a service sector company listed on the Indonesia Stock Exchange. Sampel in this research is property, real estate, and building construction companies listed on Indonesia Stock Exchange period 2015-2017. Sampling technique in this research is purposive sampling and produced 81 samples of company that fulfill the criteria. In analysis this research data using SPSS software version 23. The method of data analysis used is multiple linear regression analysis. The result of this study indicate that: (1) sales growth does not affect company tax aggressiveness and (2) capital intensity does not affect company tax aggressiveness

Keywords: Tax Aggressiveness, Sales Growth, Capital Intensity

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords, Tax Aggressiveness, Sales Growth, Capital Intensity
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Yohana Fransiska Auliani
Date Deposited: 25 May 2022 02:14
Last Modified: 29 Jan 2024 02:49
URI: https://eprints.ukmc.ac.id/id/eprint/7911

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