ARASYI, KINTAN NUR and Hakiki, Arista and Hidayat, Muhammad (2023) PENGARUH INTENSITAS ASET TETAP, PERTUMBUHAN PENJUALAN, DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.
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Abstract
ABSTRACT The Influence Of Fixed Assets Intensity, Sales Growth, And Political Connections On Tax Aggressiveness In Manufacturing Companies In The Food & Beverage Sub-Sector Listed On The Indonesia Stock Exchange By: Kintan Nur Arasyi This study aims to examine the influence of fixed assets intensity, sales growth, and political connections on tax aggressiveness in manufacturing companies in the food & beverage sub- sector listed on the indonesia stock exchange. The data in this study used a quantitative descriptive method. The population in this study is manufacturing companies in the food & beverage sub-sector listed on the indonesia stock exchange in 2017-2021. The sample in this study was 60 samples from 26 companies during the 2017-2021 period. Testing the research hypothesis using multiple linear regression analysis using SPSS version 25. The results of this study indicate that fixed assets intensity fixed asset intensity has no impact on tax aggressiveness, sales growth has a positive effect on tax aggressiveness, political connection has no impact on tax aggressiveness. Keyword : Fixed Assets Intensity, Sales Growth, Political Connection, Tax Aggressivenes
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Intensitas Aset Tetap, Pertumbuhan Penjualan, Koneksi Politik, Agresivitas Pajak |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Kintan Nur Arasyi |
Date Deposited: | 01 Feb 2023 06:45 |
Last Modified: | 01 Feb 2023 06:48 |
URI: | http://repository.unsri.ac.id/id/eprint/88755 |
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