Pengaruh Leverage, Liquiditas, dan Internet Modal Terhadap Agresivitas Pajak dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Safarina, Ariyani and ., Yanti Budiasih, S.E., M.M (2022) Pengaruh Leverage, Liquiditas, dan Internet Modal Terhadap Agresivitas Pajak dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

ARIYANI DWI ASTRINI SAFARINA. Pengaruh Leverage, Likuiditas, Dan Intensitas Modal Terhadap Agresivitas Pajak Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020. Dibawah bimbingan YANTI BUDI ASIH
Penelitian ini bertujuan untuk meneliti pengaruh Leverage, Likuiditas dan Intensitas Modal terhadap Agresivitas Pajak dengan Good Corporate Governance sebagai variabel moderasi secara simultan dan parsial pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di BEI Periode 2016-2020. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan metode Asosiatif Kausal. Populasi dalam penelitian ini adalah perusahaan Indutri Barang Konsumsi Yang Terdaftar di BEI Periode 2016-2020 dan teknik yang digunakan adalah teknik purposive sampling yang sudah sesuai dengan kriteria sebagai penentuan dari sampel penelitian. Analisis data dilakukan dengan menggunakan analisis regresi berganda dengan alat bantu program Statistical Package for the Social Sciences (SPSS) 2.5. Hasil analisis menyimpulkan bahwa Leverage, Likuiditas dan Intensitas Modal yang dimoderasi Good Corporate Governance secara simultan berpengaruh terhadap Agresivitas Pajak sebesar 51%. Leverage secara parsial berpengaruh positif dan signifikan terhadap agresivitas pajak sebesar 2.721. Likuiditas secara parsial berpengaruh positif dan signifikan terhadap agresivitas pajak sebesar 6.805. Intensitas Modal secara parsial berpengaruh positif dan signifikan terhadap agresivitas pajak sebesar 2.427. Kepemilikan Manajerial tidak mampu memoderasi hubungan Leverage terhadap agresivitas pajak dengan nilai sig sebesar 0.087. Kepemilikan Manajerial tidak mampu memoderasi hubungan Likuiditas terhadap Agresivitas Pajak dengan nilai sig sebesar 0.874. Kepemilikan Manajerial mampu memoderasi hubungan Intensitas Modal terhadap Agresivitas Pajak dengan nilai sig sebesar 0.010.

Kata Kunci: Leverage, Likuiditas, Intensitas Modal, Good Corporate Governance,
Agresivitas Pajak

ABSTRACT
ARIYANI DWI ASTRINI SAFARINA. The Effect of Leverage, Liquidity, and Capital Intensity on Tax Aggressiveness with Good Corporate Governance as Moderating Variables in Consumer Goods Industrial Companies Listed on the Indonesia Stock Exchange for the 2016-2020 Period. Under the guidance of YANTI BUDI ASIH
This study aims to examine the effect of Leverage, Liquidity and Capital Intensity on Tax Aggressiveness with Good Corporate Governance as a moderating variable simultaneously and partially in Consumer Goods Industrial Companies Listed on the IDX for the 2016-2020 period. The type of research used in this research is quantitative research with the Causal Associative method. The population in this study is the Consumer Goods Industry Company Listed on the IDX for the 2016-2020 period and the technique used is a purposive sampling technique that is in accordance with the criteria as a determination of the research sample. Data analysis was performed using multiple regression analysis with the Statistical Package for the Social Sciences (SPSS) 2.5 program tool. The results of the analysis conclude that Leverage, Liquidity and Capital Intensity moderated by Good Corporate Governance simultaneously affect tax aggressiveness by 51%. Leverage partially positive and significant effect on tax aggressiveness of 2,721. Liquidity partially has a positive and significant effect on tax aggressiveness of 6,805. Capital Intensity partially positive and significant effect on tax aggressiveness of 2,427. Managerial Ownership is not able to moderate the Leverage relationship to tax aggressiveness with a sig value of 0.087. Managerial Ownership is not able to moderate the relationship between Liquidity and Tax Aggressiveness with a sig value of 0.874. Managerial Ownership is able to moderate the relationship between Capital Intensity and Tax Aggressiveness with a sig value of 0.010.


Keywords: Leverage, Liquidity, Capital Intensity, Good Corporate Governance,
Tax Aggressiveness

Item Type:	Other
Subjects:	N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User:	Khalifafachri Albi
Date Deposited:	19 Feb 2025 06:33
Last Modified:	19 Feb 2025 06:33
URI:	http://repository.itb-ad.ac.id/id/eprint/295

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