PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI TAHUN 2019-2023

SOELAEMAN, AZHIRA AUGUSYA and Syathiri, Ahmad (2025) PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI TAHUN 2019-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of profitability, capital intensity, and company size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method employed is a quantitative approach using secondary data derived from financial statements. The sample consists of 12 energy companies selected through purposive sampling. The data analysis technique used is multiple linear regression with the help of SPSS 25 software. The results indicate that profitability and firm size have an effect on tax aggressiveness, while capital intensity has no effect. Simultaneously, profitability, capital intensity, and company size collectively influence tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Agresivitas Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Azhira Augusya Soelaeman
Date Deposited:	05 May 2025 04:38
Last Modified:	05 May 2025 04:38
URI:	http://repository.unsri.ac.id/id/eprint/171332

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