Syntia, Rani Prima (2020) PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Terdapat berbagai faktor yang dapat memungkinkan perusahaan melakukan Agresivitas Pajak. Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh Profitabilitas (ROA), Leverage (DAR), Capital Intensity dan Ukuran Perusahaan terhadap Agresivitas Pajak pada perusahaan sektor pertambangan periode 2015-2018. Penelitian ini menggunakan strategi peneitian kuantitatif dengan pendekatan hubungan kausal, yang diukur dengan menggunakan metoda regresi data panel dengan Eviews. Populasi dari penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 sampai dengan 2018. Sampel ditentukan berdasarkan purposive sampling, dengan jumlah sampel sebanyak 15 sehingga total observasi dalam penelitian ini menjadi 60. Data yang digunakan dalam penelitian ini berupa data sakunder, yaitu laporan keuangan tahunan yang dipublikan oleh BEI dan website resmi masing-masing perusahaan. Hasil penelitian membuktikan bahwa Profitabilitas berpengaruh negatif terhadap Agresivitas Pajak, Leverage tidak berpengaruh terhadap Agresivitas Pajak, Capital Intensity berpengaruh negatif terhadap Agresivitas Pajak, dan Ukuran Perusahaan berpengaruh negatif terhadap Agresivitas Pajak. There are various factors that can enable companies to do tax aggressiviness. This study aims to examine and determine the effect of Profitablity (ROA), Leverage (DAR), Capital Intensity and Firm Size on Tax Aggressiviness in mining sector companies period 2015-2018. This research uses a quantitative research strategy with a causal relationship approach, which is measured using a panel data reggression method with Eviews. The population of this study is the mining sector companies listed in the Indonesia Stock Exchange (IDX) period 2015 to 2018. The sample is determinde based on purposive sampling, with a total sample of 15 and total observation in this study becomes 60. The data used in this study are secondary data, i.e. annual financial statements published by the IDX and the official website of each company. The results of the study prove that Profitability has a negative effect on Tax Aggressiviness, Leverage does not affect on Tax Aggressiviness, Capital Intensity has a negative effect on Tax Aggressiviness, and Firm Size has a negative effect on Tax Aggressiviness.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 632 not found. | ||||||||
| Date Deposited: | 03 Dec 2020 08:46 | ||||||||
| Last Modified: | 03 Dec 2020 08:46 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1991 |
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