Skripsi

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, CAPITAL INTENSITY, LIKUIDITAS, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)

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Penilaian

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This study aims to analyze the effect of sustainability report disclosure, capital intensity, liquidity, and inventory intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. This research is a quantitative study with the type of data in the form of secondary data. The sampling method used purposive sampling method. The number of samples in this study consisted of 26 companies with a total of 78 observations. The analysis technique used is panel data regression analysis using EViews version 13. The results of this study indicate that the variables of sustainability report disclosure and capital intensity have no effect on tax aggressiveness, while for inventory intensity and liquidity variables affect tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001238	T167863	T1678632025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1678632025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2025

Collation

xix, 106 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan

Specific Detail Info

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Statement of Responsibility

MI

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