PROFITABILITAS, CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN INDUSTRI TAHUN 2018-2021
Keywords:
Agresivitas pajak,profitabilitas,capital intensity,ukuran perusahaan,leverageAbstract
ABSTRACT
This researcher aims to examine the effect of profitability, capital intensity, company size and leverage on tax aggressiveness in industrial sector manufacturing companies listed on the IDX for the 2018-2021 period. The population of this study were 55 industrial sector companies listed on the IDX using a purposive sampling method and obtained 100 samples from 25 companies. This data analysis technique uses panel data with the help of the eviews 9 program. The results of this study indicate that the independent variables profitability and capital intensity show that they have a significant positive effect on tax aggressiveness. For other variables, namely the firm size variable, it states that it has no significant effect on tax aggressiveness, while the leverage variable indicates that leverage does not have a significant negative effect on tax aggressiveness.
Keywords: tax aggressiveness, profitability, capital intensity, company size, leverage
ABSTRAK
Peneliti ini memiliki tujuan guna melakukan pengujian pengaruh profitabilitas,capital intensity,ukuran perusahaan serta leverage terhadap agresivitas pajak terhadap obyek industri manufaktur sektor industri yang terdaftar pada BEI periode tahun 2018-2021. Populasi riset ini sebanyak 55 perusahaan sektor industri yang terdaftar di BEI memakai metode purposive sampling didapatkan 100 sampling dari 25 industri. Teknik analisi data ini memakai data panel yang memakai bantuan program eviews 9. Hasil riset ini menunjukan jika variabel independe profitabilis serta capital intensity menunjukan bahwa berpengaruh positif signifikan terhadap agresvitas pajak. Untuk variabel lainnya yaitu variabel ukuran perusahaan membuktikan jika tak berpengaruh signifikan terhadap agresivitas pajak ,sementara variabel leverage menunjukan bahwa leverage tak berpengaruh negative signifikan terhadap agresivitas pajak.
Kata kunci : Agresivitas pajak,profitabilitas,capital intensity,ukuran perusahaan,leverage
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Copyright (c) 2023 Dheva Rizqullah Siswanda, Sartika Wulandari
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