Pengaruh Inventory Turnover, Komisaris Independen, Profitabilitas dan Company Size terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019)

Nugraha, Carel Dwi (2020) Pengaruh Inventory Turnover, Komisaris Independen, Profitabilitas dan Company Size terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Inventory Turnover, Komisaris Independen, Profitabilitas dan Company Size terhadap agresivitas pajak pada perusahaan Otomotif yang Terdaftar di BEI Periode 2015-2019, secara parsial dan simultan. Penelitian yang dilakukan penulis termasuk dalam kategori penelitian asosisatif kausal dengan metode korelasional. Pendekatan penelitian yang akan dilakukan peneliti dengan menggunakan jenis pendekatan kuantitatif. Populasi dalam penelitian ini adalah 13 perusahaan otomotif yang terdaftar di BEI periode 2015-2019, sedangkan sampel dalam penelitian ini sebanyak 8 perusahaan otomotif yang terdaftar di BEI periode 2015-2019. Teknik penentuan sampel dalam penelitian ini menggunakan purposive sampling. Analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, uji penentuan model dan uji hipotesis dengan menggunakan program eviews 9.0. Hasil penelitian menunjukkan 1) Inventory Turnover berpengaruh signifikan terhadap agresivitas pajak dengan arah positif; 2) Komisaris Independen berpengaruh signifikan terhadap agresivitas pajak dengan arah negatif; 3) Profitabilitas berpengaruh signifikan terhadap agresivitas pajak dengan arah positif, 4) Company Size tidak berpengaruh signifikan terhadap agresivitas pajak dengan arah negatif; dan 5) Inventory Turnover, Komisaris Independen, Profitabilitas dan Company Size secara simultan berpengaruh signifikan terhadap agresivitas pajak pada perusahaan otomotif yang terdaftar di BEI periode 2015-2019. ABSTRACT This study aims to determine the influence of inventory turnover, independent commissioners, profitability and company size on tax aggressiveness in Automotive Companies that are Listed on the Indonesia Stock Exchange Period 2015-2019, partially and simultaneously. The research conducted by the author is included in the category of causal associative research with the correlational method. The research approach will be carried out by researchers using a quantitative type of approach. The population in this study were 13 Automotive Companies that were Listed on the Indonesia Stock Exchange Period 2015-2019, while the samples in this study were 8 Automotive Companies that were Registered on the Indonesia Stock Exchange Period 2015-2019. The sampling technique in this study used purposive sampling. Analysis of the data used is descriptive statistics, the classic assumption test, test the determination of the model and test the hypothesis using the program eviews 9.0. The results showed 1) Inventory turnover has a significant influence on tax aggressiveness in a positive direction; 2) Independent commissioners have a significant influence on tax aggressiveness in a negative direction; 3) Profitability has a significant influence on tax aggressiveness in a positive direction; 4) Company Size has no significant influence on aggressiveness tax with a negative direction; and 5) Inventory turnover, independent commissioners, profitability and company size simultaneously have a significant influence on tax aggressiveness on automotive companies that are listed on the Indonesia Stock Exchange for the period 2015-2019 ABSTRACT This study aims to determine the influence of inventory turnover, independent commissioners, profitability and company size on tax aggressiveness in Automotive Companies that are Listed on the Indonesia Stock Exchange Period 2015-2019, partially and simultaneously. The research conducted by the author is included in the category of causal associative research with the correlational method. The research approach will be carried out by researchers using a quantitative type of approach. The population in this study were 13 Automotive Companies that were Listed on the Indonesia Stock Exchange Period 2015-2019, while the samples in this study were 8 Automotive Companies that were Registered on the Indonesia Stock Exchange Period 2015-2019. The sampling technique in this study used purposive sampling. Analysis of the data used is descriptive statistics, the classic assumption test, test the determination of the model and test the hypothesis using the program eviews 9.0. The results showed 1) Inventory turnover has a significant influence on tax aggressiveness in a positive direction; 2) Independent commissioners have a significant influence on tax aggressiveness in a negative direction; 3) Profitability has a significant influence on tax aggressiveness in a positive direction; 4) Company Size has no significant influence on aggressiveness tax with a negative direction; and 5) Inventory turnover, independent commissioners, profitability and company size simultaneously have a significant influence on tax aggressiveness on automotive companies that are listed on the Indonesia Stock Exchange for the period 2015-2019

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNuryati, TuttyUNSPECIFIEDtutty_siregar@ymail.com
Uncontrolled Keywords: Inventory Turnover, Komisaris Independen, Profitabilitas, Company Size, Agresivitas Pajak
Subjects: Akuntansi > Akuntansi Keuangan
Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Users 1280 not found.
Date Deposited: 28 Dec 2020 17:58
Last Modified: 28 Dec 2020 17:58
URI: http://repository.stei.ac.id/id/eprint/2574

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