Pengaruh Intensitas Aset Tetap, Intensitas Persediaan, dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2022

Adha, Nursabilla and ., Yanti Budiasih S.E M.M (2023) Pengaruh Intensitas Aset Tetap, Intensitas Persediaan, dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2022. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

NURSABILLA ADHA. Pengaruh Intensitas Aset Tetap, Intensitas Persediaan, dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2022. Dibawah bimbingan Ibu Yanti Budi Asih, SE., MM
Penelitian ini dilakukan dengan tujuan untuk menganalisis Pengaruh Intensitas Aset Tetap, Intensitas Persediaan, dan Profitabilitas Terhadap Agresivitas Pajak. Populasi dalam penelitian ini, yaitu merupakan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022, serta sampel yang diuji sebanyak 6 perusahaan dengan total sampel 30 dengan menggunakan metode purposive sampling dalam pengambilan sampelnya. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukan secara parsial intensitas aset tetap berpengaruh positif terhadap agresivitas pajak, intensitas persediaan berpengaruh positif terhadap agresivitas pajak, dan profitabilitas tidak berpengaruh terhadap agresivitas pajak. Sedangkan secara simultan intensitas aset tetap, intensitas persediaan, dan profitabilitas berpengaruh terhadap agresivitas pajak.

Kata Kunci: Intensitas Aset Tetap, Intensitas Persediaan, Profitabilitas, dan Agresivitas Pajak

ABSTRACT
NURSABILLA ADHA. The Influence of Fixed Asset Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness in the Mining Sector Companies Listed on the Indonesia Stock Exchange in the Years 2018-2022. Under the guidance of Mrs. Yanti Budi Asih, SE., MM
This research was conducted with the aim of analyzing the Influence of Fixed Asset Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness. The population of this study consisted of mining sector companies listed on the Indonesia Stock Exchange from 2018 to 2022, and a sample of 6 companies with a total of 30 samples were tested using the purposive sampling method for sample selection. The analysis technique employed was multiple linear regression analysis . The research results indicate that partially, fixed asset intensity has a positive influence on tax aggressiveness, inventory intensity has a positive influence on tax aggressiveness, and profitability does not have a significant influence on tax aggressiveness. Meanwhile, collectively, fixed asset intensity, inventory intensity, and profitability influence tax aggressiveness.

Keywords: Fixed Asset Intensity, Inventory Intensity, Profitability, and 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: 17 Feb 2025 07:26
Last Modified: 17 Feb 2025 07:26
URI: https://repository.itb-ad.ac.id/id/eprint/208

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