PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, LEVERAGE, DAN INDEPENDENT COMMISSIONERS TERHADAP AGRESIVITAS PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)

AISYAH, NUR and Rahmawati, Meita (2025) PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, LEVERAGE, DAN INDEPENDENT COMMISSIONERS TERHADAP AGRESIVITAS PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031282126096.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031282126096_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (7MB) | Request a copy
	Text RAMA_62201_01031282126096_0213058601_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62201_01031282126096_0213058601_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (284kB) | Request a copy
	Text RAMA_62201_01031282126096_0213058601_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (316kB) | Request a copy
	Text RAMA_62201_01031282126096_0213058601_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (364kB) | Request a copy
	Text RAMA_62201_01031282126096_0213058601_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (153kB) | Request a copy
	Text RAMA_62201_01031282126096_0213058601_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (210kB) | Request a copy
	Text RAMA_62201_01031282126096_0213058601_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (336kB) | Request a copy

Abstract

This study aims to analyze the effect of capital intensity, inventory intensity, leverage, and independent commissioners on tax aggressiveness with profitability as a moderating variable on primary consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR) method. The population in this study amounted to 125 companies with a sample size of 56 companies. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA) using SPSS Statistics 26 software. The results of this study indicate that the capital intensity variable has no effect on tax aggressiveness, inventory intensity has a positive effect on tax aggressiveness, leverage has a negative effect on tax aggressiveness, and independent commissioners have no effect on tax aggressiveness. The profitability variable is able to moderate the influence of capital intensity, inventory intensity, leverage, and independent commissioners on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas Pajak, Capital Intensity, Inventory Intensity, Leverage, Independent Commissioners, dan Profitabilitas
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nur Aisyah
Date Deposited:	18 Jan 2025 05:43
Last Modified:	18 Jan 2025 05:43
URI:	http://repository.unsri.ac.id/id/eprint/165223

Actions (login required)

View Item