PENGARUH SUSTAINABILITY REPORT, FINANCIAL DISTRESS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023)

SARI, RINI PUSPITA and Fuadah, Luk Luk and Kartasari, Shelly Febriana (2025) PENGARUH SUSTAINABILITY REPORT, FINANCIAL DISTRESS, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to test the theories of sustainability reporting, financial distress, and capital intensity. The data used in this study is secondary data in the form of company annual reports. The study population was manufacturing companies in the food and beverage sector for the period 2021-2023. Sampling was conducted using a purposive sampling method with a total of 69 samples. The analysis technique used was multiple linear regression with SPSS 25.0. The results show that the sustainability report variable has no significant effect on tax aggressiveness, while the financial distress and capital intensity variables have a significant effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sustainability, Financial Distress, dan Capital Intensity
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rini Puspita Sari
Date Deposited:	01 Aug 2025 08:00
Last Modified:	01 Aug 2025 08:00
URI:	http://repository.unsri.ac.id/id/eprint/182089

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