PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019–2022)

NUGRAHA, EDO AKBAR and Fuadah, Luk Luk (2024) PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019–2022). Undergraduate thesis, Sriwijaya University.

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Abstract

THIS RESEARCH AIMS TO TEST AND DETERMINE THE INFLUENCE OF CAPITAL INTENSITY, LEVERAGE, PROFITABILITY, COMPANY SIZE AND MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS IN BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. THE POPULATION OF THIS RESEARCH IS ALL BANKING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE 2019-2022 PERIOD. THE SAMPLE FOR THIS RESEARCH WAS OBTAINED USING A PURPOSIVE SAMPLING METHOD, WHERE THERE WERE 28 BANKING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE THAT MET THE CRITERIA, SO THAT 112 DATA WERE OBTAINED. USED AS A RESEARCH SAMPLE. THE DATA SOURCE IN THIS RESEARCH WAS OBTAINED FROM THE INDONESIAN STOCK EXCHANGE WEBSITE. THE DATA ANALYSIS TECHNIQUE USED IN THIS RESEARCH IS MULTIPLE LINEAR REGRESSION ANALYSIS USING SPSS. FROM THIS RESEARCH, THE RESULTS SHOW THAT CAPITAL INTENSITY, LEVERAGE, PROFITABILITY AND COMPANY SIZE HAVE NO EFFECT ON TAX AGGRESSIVENESS. MEANWHILE, MANAGERIAL OWNERSHIP HAS A POSITIVE EFFECT ON TAX AGGRESSIVENESS.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Capital Intensity, Leverage, Profitabilitas, Ukuran Perusahaan , Kepemilikan Manajerial, Agresivitas Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Edo Akbar Nugraha
Date Deposited:	18 Jan 2024 07:41
Last Modified:	18 Jan 2024 07:41
URI:	http://repository.unsri.ac.id/id/eprint/138701

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