Novianti, Dian and ., Yanti Budiasih, S.E., M.M (2022) Pengaruh Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
DIAN NOVIANTI / 2018111350052. Pengaruh Ukuran Perusahaan Dan Capital Intensity Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Dibawah bimbingan YANTI BUDI ASIH, SE, MM
Tujuan dari penelitian ini adalah untuk meneliti Pengaruh Ukuran Perusahaan Dan Capital Intensity Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minumam yang terdaftar di Bursa Efek Indonesia Periode 2016 – 2020. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan perusahaan yang peneliti dapatkan dari Bursa Efek Indonesia (BEI). Pengambilan sampel yang digunakan adalah purposive sampling dengan beberapa kriteria sebagai penetuan dari sampel penelitian. Perusahaan yang terpilih menjadi sampel sebanyak 14 perusahaan selama periode pengamatan 5 tahun berturut-turut sehinggal total sampel 70. Teknik Analisis data menggunakan analisis regresi linear berganda dengan alat bantu program Statistical Package for the Social Sciences (SPSS) 2.6. Berdasarkan hasil analisis data, menunjukan bahwa ukuran perusahaan berpengaruh positif terhadap kegiatan agresivitas pajak dengan hasil pengujian signifikansi sebesar 0,000, capital intensity berpengaruh negatif terhadap agresivitas pajak dengan hasil pengujian signifikansi sebesar 0,917, ukuran perusahan capital intensity dan profitabilitas secara simultan berpengaruh positif terhadap agresivitas pajak dengan hasil pengujian signifikansi sebesar 0,000, profitabilitas memoderasi negatif (memperlemah) hubungan antara ukuran perusahaan terhadap agresivitas pajak dengan hasil pengujian signifikansi sebesar 0,905, profitabilitas memoderasi negatif (memperlemah) hubungan antara capital intensity terhadap agresivitas pajak dengan hasil pengujian signifikansi sebesar 0,073.
Kata Kunci : Ukuran Perusahaan, Capital Intensity, Profitabilitas, Agresivitas Pajak
DIAN NOVIANTI /2018111350052. The effect of Company Size and Capital Intensity on Tax Aggressiveness With Profitability as a Moderating Variable (Empirical Study on Manufacturing Companies in the Foon and Beverage Sub-Sector Listed on the Indonesia Stock Exchange 2016-2020). Under the guidance of YANTI BUDI ASIH, SE, MM The purpose of this study was to examine the effect of Company Size and Capital Intensity on Tax Aggressiveness With Profitability as a Moderating Variable on Manufacturing Companies in the Foon and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2016-2020 period. The research method used in this study is quantitative research by using secondary data in the form of company financial statements that researchers got from the Indonesia Stock Exchange (IDX). The sampling used was purposive sampling with several criteria as the determination of the research sample. The companies that were selected as samples were 14 companies during the observation period og 5 consecutive years so that the total sample was 70. Techniques data analysis using multiple linear regression analysis with the aid of the Statistical Package for the Social Sciences (SPSS) 2.6 program. Based on the results of data analysis, it shows that company size has a positive effect on tax aggressiveness with a significance test result of 0,000, capital intensity has a negative effect on tax aggressiveness with a significance test result of 0,917, company size capital intensity and profitability simultaneously have a positive effect on tax aggressiveness with the results of the significance test are 0,000, profitability moderates the negative (weakens) the relationship between company size and tax aggressiveness with the significance test results at 0,905, profitability moderates the negative (weakens) the relationship between capital intensity and tax aggressiveness with the significance test results at 0,073.
Keywords : Company Size, Capital Intensity, Profitability, Tax Aggressive
Item Type: | Other |
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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: | 21 Feb 2025 07:28 |
Last Modified: | 21 Feb 2025 07:28 |
URI: | http://repository.itb-ad.ac.id/id/eprint/346 |
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