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PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, LEVERAGE, DAN INDEPENDENT COMMISSIONERS TERHADAP AGRESIVITAS PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER 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 capital intensity, inventory intensity, leverage, and independent commissioners on tax aggressiveness with profitability as a moderating variable on primary consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR) method. The population in this study amounted to 125 companies with a sample size of 56 companies. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA) using SPSS Statistics 26 software. The results of this study indicate that the capital intensity variable has no effect on tax aggressiveness, inventory intensity has a positive effect on tax aggressiveness, leverage has a negative effect on tax aggressiveness, and independent commissioners have no effect on tax aggressiveness. The profitability variable is able to moderate the influence of capital intensity, inventory intensity, leverage, and independent commissioners on tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000441	T165223	T1652232025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1652232025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2025

Collation

xvi, 71 hlm., ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Pajak

Specific Detail Info

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Statement of Responsibility

EM

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