PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, CAPITAL INTENSITY, LIKUIDITAS, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)

TULKHAIRA, HAFIFA and Kartasari, Shelly Febriana (2025) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, CAPITAL INTENSITY, LIKUIDITAS, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of sustainability report disclosure, capital intensity, liquidity, and inventory intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. This research is a quantitative study with the type of data in the form of secondary data. The sampling method used purposive sampling method. The number of samples in this study consisted of 26 companies with a total of 78 observations. The analysis technique used is panel data regression analysis using EViews version 13. The results of this study indicate that the variables of sustainability report disclosure and capital intensity have no effect on tax aggressiveness, while for inventory intensity and liquidity variables affect tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas Pajak, Sustainability Report, Capital Intensity, Likuiditas, Inventory Intensity
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Hafifa Tulkhaira
Date Deposited:	04 Mar 2025 01:30
Last Modified:	04 Mar 2025 01:30
URI:	http://repository.unsri.ac.id/id/eprint/167863

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