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Image of 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)

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)

Rizanta, Dio Janitra - Personal Name;

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Penilaian anda saat ini :  

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.


Availability
Inventory Code Barcode Call Number Location Status
2507001271T167962T1679622025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1679622025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2025
Collation
xix, 97 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Pajak dan perpajakan
Specific Detail Info
-
Statement of Responsibility
MI
Other version/related

No other version available

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  • 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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