PENGARUH PENGUNGKAPAN CSR, CAPITAL INTENSITY, INVENTORY INTENSITY, INTANGIBLE ASSETS, DAN INSTITUTIONAL OWNERSHIP TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022)

PRATAMA, NIA and Rahmawati, Meita (2023) PENGARUH PENGUNGKAPAN CSR, CAPITAL INTENSITY, INVENTORY INTENSITY, INTANGIBLE ASSETS, DAN INSTITUTIONAL OWNERSHIP TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aims to reduce tax obligations. This study aims to analyze the effect of CSR, capital intensity, inventory intensity, intangible assets, and institutional ownership on tax aggressiveness in subsector manufacturing consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. The population in this study are consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling method used purposive sampling method. The number of samples in this study were 32 companies. The analysis technique used is panel data regression analysis using the software STATA version 17. The results of this study indicate that CSR, capital intensity, intangible assets, and institutional ownership have no effect on tax aggressiveness, while the inventory intensity variable has a effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas Pajak, CSR, Capital Intensity, Inventory Intensity, Intangible Assets, dan Institutional Ownership
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nia Pratama
Date Deposited:	12 Jan 2024 01:56
Last Modified:	12 Jan 2024 01:56
URI:	http://repository.unsri.ac.id/id/eprint/137982

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