PENGARUH LEVERAGE, TRANSFER PRICING, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2022

AFRIZA, NIA and Ermadiani, Ermadiani (2024) PENGARUH LEVERAGE, TRANSFER PRICING, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2022. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031182025012.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031182025012_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (10MB) | Request a copy
	Text RAMA_62201_01031182025012_0020086602_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62201_01031182025012_0020086602_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (280kB) | Request a copy
	Text RAMA_62201_01031182025012_0020086602_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (254kB) | Request a copy
	Text RAMA_62201_01031182025012_0020086602_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (302kB) | Request a copy
	Text RAMA_62201_01031182025012_0020086602_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (52kB) | Request a copy
	Text RAMA_62201_01031182025012_0020086602_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (208kB) | Request a copy
	Text RAMA_62201_01031182025012_0020086602_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (322kB) | Request a copy

Abstract

This research aims to analyze the influence of leverage, transfer pricing, capital intensity, inventory intensity on tax aggressiveness. The type of data in this research is secondary data in the form of annual financial reports. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Sampling was taken using a purposive sampling method and 84 studies were obtained. The analysis in this study uses multiple linear regression analysis with the SPSS 25 software application. The results of this study show that leverage has a positive effect on tax aggressiveness, but transfer pricing and capital intensity, inventory intensity have no effect on tax aggressiveness. Simultaneously leverage, transfer pricing, capital intensity, inventory intensity have a positive effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Transfer Pricing, Capital Intensity, Inventory Intensity, Tax Aggressiveness
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nia Afriza
Date Deposited:	17 Jul 2024 06:14
Last Modified:	17 Jul 2024 06:14
URI:	http://repository.unsri.ac.id/id/eprint/151370

Actions (login required)

View Item