Skripsi

PENGARUH LEVERAGE, TRANSFER PRICING, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2022

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This research aims to analyze the influence of leverage, transfer pricing, capital intensity, inventory intensity on tax aggressiveness. The type of data in this research is secondary data in the form of annual financial reports. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Sampling was taken using a purposive sampling method and 84 studies were obtained. The analysis in this study uses multiple linear regression analysis with the SPSS 25 software application. The results of this study show that leverage has a positive effect on tax aggressiveness, but transfer pricing and capital intensity, inventory intensity have no effect on tax aggressiveness. Simultaneously leverage, transfer pricing, capital intensity, inventory intensity have a positive effect on tax aggressiveness.

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Detail Information

Series Title

-

Call Number

T1513702024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xvii, 86 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan / Tax Accounting

Specific Detail Info

-

Statement of Responsibility

KA

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