Hapsari, Yossi Desyifa (2023) PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, LIKUIDITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK. Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
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ABSTRACT
The aim of this study is to obtain empirical evidence on the effect of
profitability, leverage, capital intensity, liquidity, and institutional ownership on
tax aggressiveness. This research was conducted on food and beverage
manufacturing companies listed on Indonesia Stock Exchange in 2017-2021. The
sample was selected using purposive sampling and obtained by 15 companies. Data
analysis technique used is multiple linear regression analysis using the SPSS
application. The result from this research showed that profitability has a positive
effect on tax aggressiveness, while leverage, capital intensity, liquidity, and
institutional ownership have no effect on tax aggressiveness.
Keywords: tax aggressiveness, profitability, leverage, capital intensity, liquidity,
institutional ownership
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ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh
profitabilitas, leverage, capital intensity, likuiditas, dan kepemilikan institusional
terhadap agresivitas pajak. Penelitian ini dilakukan pada perusahaan manufaktur
sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI)
periode 2017-2021. Teknik pengambilan sampel dalam penelitian ini menggunakan
purposive sampling sehingga diperoleh jumlah sampel sebanyak 15 perusahaan.
Analisis data yang digunakan adalah analisis regresi linear berganda dengan
program aplikasi SPSS. Hasil dari penelitian ini adalah variabel profitabilitas
berpengaruh positif terhadap agresivitas pajak, sedangkan variabel leverage,
capital intensity, likuiditas, dan kepemilikan institusional tidak berpengaruh
terhadap agresivitas pajak.
Kata kunci: Agresivitas Pajak, Profitabilitas, Leverage, Capital Intensity,
Likuiditas, Kepemilikan Institusional.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Agresivitas Pajak, Profitabilitas, Leverage, Capital Intensity, Likuiditas, Kepemilikan Institusional. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 08 May 2023 03:01 |
| Last Modified: | 08 May 2023 03:01 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/35056 |
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