Pengaruh Profitabilitas, Leverage, Firm Size, dan Inventory Intensity terhadap Agresivitas Pajak (Studi empiris pada perusahaan sub sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia tahun 2019-2023)

Danil, Febrian (2025) Pengaruh Profitabilitas, Leverage, Firm Size, dan Inventory Intensity terhadap Agresivitas Pajak (Studi empiris pada perusahaan sub sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia tahun 2019-2023). S1 thesis, Universitas Andalas.

	Text (Abstrak) Abstrak.pdf - Published Version Download (246kB)
	Text (BAB 1 Pendahuluan) BAB 1 Pendahuluan.pdf - Published Version Download (3MB)
	Text (BAB 5 Penutup) BAB 5 Penutup.pdf - Published Version Download (944kB)
	Text (Daftar Pustaka) Daftar Pustaka.pdf - Published Version Download (2MB)
	Text (Skripsi Full Text) Skripsi Fulltext.pdf - Published Version Restricted to Repository staff only Download (2MB)

Abstract

This study aims to empirically test the effect of profitability, leverage, company size, and inventory intensity on tax aggressiveness. The study population is food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2023. Based on the purposive sampling technique, a sample of 205 was obtained from 41 companies. Hypothesis testing was carried out using the SPSS version 27 program. The results of this study indicate that profitability, leverage and inventory intensity have a significant effect on tax aggressiveness. However, company size does not affect tax aggressiveness.

Actions (login required)

View Item