MUTIARA, PUTRI MUTI (2022) PENGARUH RETURN ON ASSET, DEBT TO ASSET RATIO, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Bidang Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (807kB) |
|
Text (BAB 1)
BAB 1.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (617kB) |
|
Text (BAB 2)
BAB 2.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (656kB) |
|
Text (BAB 3)
BAB 3.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (803kB) |
|
Text (BAB 4)
BAB 4.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (741kB) | Request a copy |
|
Text (BAB 5)
BAB 5.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (511kB) | Request a copy |
|
Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (326kB) |
|
Text (Lampiran)
LAMPIRAN.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (953kB) | Request a copy |
Abstract
This study aims to analyze and obtain empirical evidence regarding the effect of return on assets, debt to asset ratio, inventory intensity and sales growth on tax aggressiveness. The population used in this study is the audited financial statements of the pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample selection in this study was carried out using quantitative research with an associative research strategy with a total sample of 5 companies from the research period for 3 consecutive years of observation so that the total sample was 15 data. The data processing in this study used Evies version 10 with hypothesis testing. The data used is secondary data. Data collection techniques through the official IDX website: www.idx.co.id . In this study, the classical assumption test, multiple linear regression, panel data regression estimation, panel data selection, hypothesis testing, partial test (t), determination test (R2) were carried out. The results of this study prove that 1. Return on Assets has no effect on Tax Aggressiveness, 2. Tax Aggressiveness Debt To Asset Ratio has no effect on Tax Aggressiveness, 3. Inventory Intensity has no effect on, 4. Sales growth has no effect on Tax Aggressiveness. Penelitian ini bertujuan untuk menganalisis serta mendapatkan bukti empiris mengenai pengaruh return on asset, debt to asset ratio, inventory intensity dan sales growth terhadap agresivitas pajak. Populasi yang digunakan dala penelitian ini adalah laporan keuangan yang telah diaudit pada perusahaan manufaktur subsektor farmasi yang terdaftar di bursa efek indoensia(bei) pada tahun 2018-2020. Pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan jenis penelitian kuantitatif dengan strategi penelitian asosiatif dengan jumlah sampel sebanyak 5 perusahaan dari periode penelitian selama 3 tahun pengamatan berturut-turut sehingga total sampel sebanyak 15 data. Pengolah data dalam penelitian ini menggunakan evierws versi 10 dengan uji hipotesis. Data yang digunakan adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id . dalam penelitian ini dilakukan uji asumsi klasik, regresi linier berganda, estimasi regresi data panel, seleksi data panel, uji hipotesis, uji parsial (uji t), uji determinasi (uji R2). Hasil penelitian ini membuktikan bahwa 1. Return On Asset berpengaruh terhadap Agresivitas Pajak, 2. Debt To Asset Ratio tidak berpengaruh terhadap Agresivitas Pajak, 3. Inventory Intensity tidak berpengaruh terhadap Agresivitas Pajak, 4. Sales Growth berpengaruh terhadap Agresivitas Pajak.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Agresivitas Pajak, Return On Asset, Debt To Asset Ratio, Inventory Intensity, Sales Growth. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Putri Muti Mutiara | ||||||||
| Date Deposited: | 03 Jan 2022 05:52 | ||||||||
| Last Modified: | 03 Jan 2022 05:52 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6537 |
Actions (login required)
 |
View Item |
