Skripsi

PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI TAHUN 2019-2023

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Penilaian

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This study aims to analyze the effect of profitability, capital intensity, and company size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method employed is a quantitative approach using secondary data derived from financial statements. The sample consists of 12 energy companies selected through purposive sampling. The data analysis technique used is multiple linear regression with the help of SPSS 25 software. The results indicate that profitability and firm size have an effect on tax aggressiveness, while capital intensity has no effect. Simultaneously, profitability, capital intensity, and company size collectively influence tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002367	T171332	T1713322025	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1713322025

Publisher

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

Collation

xviii, 73 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

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)

Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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