PENGARUH INSTITUTIONAL OWNERSHIP, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)

AMELIA, DELA and Rahmawati, Meita (2025) PENGARUH INSTITUTIONAL OWNERSHIP, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh institutional ownership, capital intensity, dan sales growth terhadap agresivitas pajak dengan firm size sebagai variabel moderasi. Agresivitas pajak diukur dengan metode Cash Effective Tax Rate (CETR). Populasi dalam penelitian ini adalah perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini yaitu 32 perusahaan namun setelah dilakukan uji outlier menjadi 24 perusahaan dengan total 72 observasi. Teknik analisis data yang digunakan pada penelitian ini adalah analisis data panel dan Moderated Regression Analysis (MRA) dengan menggunakan software Eviews 13. Hasil penelitian ini menunjukkan bahwa variabel capital intensity berpengaruh negatif terhadap agresivitas pajak dan variabel sales growth berpengaruh positif terhadap agresivitas pajak, sedangkan variabel institutional ownership tidak berpengaruh terhadap agresivitas pajak. Namun, Firm size tidak mampu memoderasi hubungan institutional ownership, capital intensity, dan sales growth terhadap agresivitas pajak. Kata Kunci: Agresivitas pajak, Institutional Ownership, Capital Intensity, Sales Growth, Firm Size

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Agresivitas pajak, Institutional Ownership, Capital Intensity, Sales Growth, Firm Size
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Dela Amelia
Date Deposited: 17 Jan 2025 02:11
Last Modified: 17 Jan 2025 02:11
URI: http://repository.unsri.ac.id/id/eprint/164779

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