PENGARUH LEVERAGE, CAPITAL INTENSITY, LIKUIDITAS, DAN INDEPENDENSI KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI

SARI, KHARISMA ANGGUN and Kusumawardani, Media (2025) PENGARUH LEVERAGE, CAPITAL INTENSITY, LIKUIDITAS, DAN INDEPENDENSI KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study was prepared with the aim of examining the effect of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on Tax Aggressiveness with Firm Size as a moderating variable. The research population was taken from the Indonesia Stock Exchange (IDX) in energy sector companies in the oil, gas & coal sub-sector for the period 2020-2023. The data used is secondary data in the form of company annual reports obtained from the Indonesia Stock Exchange website and related companies. The amount of company data processed totalled 191 data. The data analysis technique used in this research is Moderated Regression Analysis (MRA) using SPSS-26. The results showed that Leverage and Liquidity have a positive effect on tax aggressiveness. Capital Intensity has a negative effect on tax aggressiveness. Audit Committee independence has no effect on tax aggressiveness. Firm Size is unable to moderate the influence of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Capital Intensity, Liquidity, Audit Committee Independence, Firm Size, Tax Aggressiveness
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Kharisma Anggun Sari
Date Deposited:	14 May 2025 08:00
Last Modified:	14 May 2025 08:00
URI:	http://repository.unsri.ac.id/id/eprint/171989

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