Skripsi

PENGARUH LEVERAGE, CAPITAL INTENSITY, LIKUIDITAS, DAN INDEPENDENSI KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI

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Penilaian

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This study was prepared with the aim of examining the effect of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on Tax Aggressiveness with Firm Size as a moderating variable. The research population was taken from the Indonesia Stock Exchange (IDX) in energy sector companies in the oil, gas & coal sub-sector for the period 2020-2023. The data used is secondary data in the form of company annual reports obtained from the Indonesia Stock Exchange website and related companies. The amount of company data processed totalled 191 data. The data analysis technique used in this research is Moderated Regression Analysis (MRA) using SPSS-26. The results showed that Leverage and Liquidity have a positive effect on tax aggressiveness. Capital Intensity has a negative effect on tax aggressiveness. Audit Committee independence has no effect on tax aggressiveness. Firm Size is unable to moderate the influence of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002539	T171989	T1719892025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1719892025

Publisher

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

Collation

xx, 167 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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