Nabilah, Amalina (2021) PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah Profitabilitas (Return on Assets), Pertumbuhan Penjualan, dan Inventory Intensity berpengaruh terhadap Agresivitas Pajak secara parsial. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel dalam penelitian ini sebanyak 20 perusahaan Manufaktur Subsektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019 dengan jumlah data sebanyak 100. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan alat bantu software Eviews 9. Hasil penelitian ini menunjukkan bahwa, (1) Profitabilitas (Return on Assets) berpengaruh negatif terhadap Agresivitas Pajak, (2) Pertumbuhan Penjualan berpengaruh negatif terhadap Agresivitas Pajak, (3) Inventory Intensity tidak berpengaruh terhadap Agresivitas Pajak, (4) Profitabilitas (Return on Assets), Pertumbuhan Penjualan, dan Inventory Intensity secara simultan berpengaruh terhadap Agresivitas Pajak. The purpose of this research is to see if profitability, sales growth, and inventory intensity all have an impact on tax aggressiveness. The sampling technique used in this study was purposive sampling. This study used a sample of 20 Manufacturing companies from the Basic Industry and Chemical Subsector that were listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019, for a total of 100 data points. Multiple linear regression analysis was used with Eviews 9 software tools to analyze the data. The results of this study indicate that, (1) Profitability (Return on Assets) has a negative effect on Tax Aggressiveness, (2) Sales Growth has a negative effect on Tax Aggressiveness, (3) Inventory Intensity has no effect on Tax Aggressiveness, (4) Profitability (Return on Assets), Sales Growth, and Inventory Intensity simultaneously affect Tax Aggressiveness.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Profitabilitas, Pertumbuhan Penjualan, Inventory Intensity, Agresivitas Pajak | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Nabilah Amalina | ||||||||
| Date Deposited: | 13 Nov 2021 06:54 | ||||||||
| Last Modified: | 13 Nov 2021 06:54 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5831 |
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