PENGARUH LIKUIDITAS, LEVERAGE, RETURN ON ASSET (ROA), CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Sub-Sektor Tambang Batu Bara yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

RANGGI NAINGGOLAN, DIDANG (2021) PENGARUH LIKUIDITAS, LEVERAGE, RETURN ON ASSET (ROA), CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Sub-Sektor Tambang Batu Bara yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, return on asset (ROA), capital intensity dan inventory intensity terhadap agresivitas pajak dan layak pada perusahaan sub sektor tambang batu bara yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan strategi penelitian kuantitatif dan metoda analisis data yang digunakan adalah analisis regresi linier data panel dengan Eviews 10. Populasi dari penelitian ini adalah seluruh perusahaan sub-sektor tambang batu bara yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 18 perusahaan. Metoda pengumpulan data menggunakan menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Berdasarkan hasil analisis regresi linier data panel dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa : (1) Secara parsial likuiditas, leverage, return on asset (ROA), berpengaruh signifikan terhadap agresivitas pajak, tetapi capital intensity dan inventory intensity tidak berpengaruh signifikan terhadap agresivitas pajak (2) Model Regresi layak untuk menjelaskan agresivitas pajak dengan likuiditas, leverage, return on asset (ROA), capital intensity dan inventory intensity terhadap agresivitas pajak. Kata Kunci : Likuiditas, Leverage, Return on Asset (ROA), Capital Intensity, Inventory Intensity, Agresivitas Pajak ABSTRACT This study aims to determine the effect of liquidity, leverage, return on asset (ROA), capital intensity and inventory intensity on against tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research strategy the method of data analysis is used panel data linear regression analysis with Eviews 10. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2015-2019. The sample was determined based on the purposive sampling method, so that a sample of 18 companies was obtained. The data collection method uses documentation through the official IDX website www.idx.co.id. Based on the results of the linear regression analysis of panel data with a significance level of 5%, the results of this study concluded that: (1) Partially liquidity, leverage, return on asset (ROA) have a significant positive effect on against tax aggressiveness, but the capital intensity and inventory intensity does not has significantly effect on against tax aggressiveness (2) The Regression Model is proper to explain Against Tax Aggressiveness with Liquidity, Leverage, Return on Asset (ROA), Capital Intensity and Inventory Intensity on Against Tax Aggresivenes. Keywords : Liquidity, Leverage, Return on Asset (ROA), Capital Intensity, Inventory Intensity, Against Tax Aggresiveness

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorANDYARINI, KUS TRI0308067201kus_tri_andyarini@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Didang Ranggi Nainggolan
Date Deposited: 17 Jun 2021 04:17
Last Modified: 17 Jun 2021 04:17
URI: http://repository.stei.ac.id/id/eprint/4362

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