PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

RANTIKA, MEILIA and Patmawati, Patmawati (2023) PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine and analyze the effect of capital intensity, profitability and corporate governance on tax aggressiveness. The type of data used in this study is secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange. The population in this study are infrastructure companies for the 2018-2021 period. The sample was determined using a purposive sampling technique with a total sample of 11 companies. The data analysis technique used consisted of descriptive statistical tests, classical assumption tests, multiple linear regression tests and hypothesis testing. The results of this study indicate that capital intensity and profitability have a significant effect on tax aggressiveness, while institutional ownership and independent commissioners have no effect on tax aggressiveness. Some limitations in this study are that the sample in this study only uses infrastructure companies, the number of sample periods is only four years and the use of variables is still imited. Future research is expected to use a proxy measurement that is different from this study, Jor example Boox-tax Difjerence (BTD).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas pajak, Capital intensity, profitabilitas, corporate governance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Meilia Rantika
Date Deposited:	16 Mar 2023 06:19
Last Modified:	16 Mar 2023 06:19
URI:	http://repository.unsri.ac.id/id/eprint/91005

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