PENGARUH CAPITAL INTENSITY, SALES GROWTH, INVENTORY INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

RIZANTA, DIO JANITRA and Yuniartie, Emylia (2025) PENGARUH CAPITAL INTENSITY, SALES GROWTH, INVENTORY INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine and analyze the effect of capital intensity, sales growth, inventory intensity, and profitability on tax aggressiveness in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax aggressiveness was measured using the effective tax rate method. The population of this study consisted of food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sample was selected using the purposive sampling method, resulting in a total of 101 samples. The analysis method employed was multiple linear regression analysis, with the assistance of SPSS 26 software. The results of this study indicate that capital intensity, sales growth, and inventory intensity do not affect tax aggressiveness. However, the profitability variable has a significant effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Aggressiveness, Capital Intensity, Sales Growth, Inventory Intensity and Profitability
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dio Janitra Rizanta
Date Deposited:	06 Mar 2025 02:46
Last Modified:	06 Mar 2025 02:46
URI:	http://repository.unsri.ac.id/id/eprint/167962

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