PENGARUH CAPITAL INTENSITY, LIKUIDITAS DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

ALFATIHA, ANNISA RUSMALIYA and Fuadah, Luk Luk and Rahmawati, Meita (2022) PENGARUH CAPITAL INTENSITY, LIKUIDITAS DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine and empirically test the effect of capital intensity, liquidity and profitability on tax aggressiveness. The type of data used in this study is secondary data sourced from the Indonesia Stock Exchange. The method used in this research is a quantitative method. The population in this study were companies in the mining sector, and the sampling technique used purposive sampling technique by obtaining a sample of 17 companies and a research period of 5 years from 2016-2020 so that the number of observations used in this study was 85 companies. The analytical technique used is multiple linear analysis using the Software Statistical Program for Social (SPSS) version 24.0. The results of this study indicate that capital intensity, liquidity and profitability have no effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Capital Intensity, Likuiditas, Profitabilitas dan Agresivitas Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Annisa Rusmaliya Alfatiha
Date Deposited:	14 Jul 2022 08:06
Last Modified:	14 Jul 2022 08:06
URI:	http://repository.unsri.ac.id/id/eprint/73937

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