Rahmariyanto, Melati (2023) PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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SKRIPSI MELATI RAHMARIYANTO - 1912321015 - AKUNTANSI.pdf Download (4MB) |
Abstract
This study aims to determine and analyze the effect of profitability and capital intensity on tax aggressiveness. The sampling method in this study was purposive sampling so that 30 pharmaceutical companies and other companies (health services and equipment) in the health sector were listed on the Indonesia Stock Exchange in 2017 – 2021. The data analysis technique used in this study was descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test, coefficient of determination, and robustness test using IBM SPSS version 26. The results showed that profitability has a significant effect on tax aggressiveness and capital intensity also has a significant effect on tax aggressiveness. The results of the robustness test provide consistent results and strengthen the results of the main regression test.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | tax aggressiveness, profitability, capital intensity |
| Subjects: | Accounting Accounting Accounting > Public Accounting Accounting > Public Accounting |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 30 Jul 2024 03:27 |
| Last Modified: | 30 Jul 2024 03:27 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2618 |
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