Rosyad, Muhammad Sabillah (2022) PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, CAPITAL INTENSITY DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI 2017-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh current ratio, debt to equity ratio, capital intensity dan firm size terhadap agresivitas pajak pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017 sampai 2018. Terdapat kurang lebih 38 perusahaan sektor industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia. Model sampel dalam penelitian ini menggunakan metode purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai kriteria yang telah ditentukan, sehingga diperoleh 30 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2018. Berdasarkan hasil dan pembahasan menunjukkan bahwa current ratio berpengaruh signifikan terhadap agresivitas pajak, debt to equity ratio berpengaruh signifikan terhadap agresivitas pajak, capital intensity berpengaruh signifikan terhadap agresivitas pajak, firm size berpengaruh signifikan terhadap agresivitas pajak serta current ratio, debt to equity ratio, Capital intensity, dan firm size secara simultan berpengaruh terhadap agresivitas pajak pada perusahaan industri barang konsumsi yang terdaftar di BEI. This study aims to analyze the effect of the current ratio, debt to equity ratio, capital intensity and firm size on tax aggressiveness in the consumer goods industry sector companies listed on the IDX. The population used in this study is companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange from 2017 to 2018. There are approximately 38 companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange. The sample model in this study uses a purposive sampling method with the aim of getting samples that meet specified criteria, so that 30 companies in the consumer goods industry sector are listed on the Indonesia Stock Exchange for the 2017-2018 period. Based on the results and discussion shows that the current ratio has a significant effect on tax aggressiveness, the debt to equity ratio has a significant effect on tax aggressiveness, capital intensity has a significant effect on tax aggressiveness, firm size has a significant effect on tax aggressiveness and the current ratio, debt to equity ratio, Capital intensity , and firm size simultaneously affect the tax aggressiveness of consumer goods industry companies listed on the IDX.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Current ratio, debt to equity ratio, capital intensity, firm size, agresivitas pajak | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Muhammad Sabillah Rosyad | ||||||||
| Date Deposited: | 29 Dec 2022 06:01 | ||||||||
| Last Modified: | 29 Dec 2022 06:01 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9201 |
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