Skripsi

PENGARUH CAPITAL INTENSITY, SALES GROWTH, INVENTORY INTENSITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

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Penilaian

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This study aims to examine and analyze the effect of capital intensity, sales growth, inventory intensity, and profitability on tax aggressiveness in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax aggressiveness was measured using the effective tax rate method. The population of this study consisted of food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sample was selected using the purposive sampling method, resulting in a total of 101 samples. The analysis method employed was multiple linear regression analysis, with the assistance of SPSS 26 software. The results of this study indicate that capital intensity, sales growth, and inventory intensity do not affect tax aggressiveness. However, the profitability variable has a significant effect on tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001271	T167962	T1679622025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1679622025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2025

Collation

xix, 97 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)

Pajak dan perpajakan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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