Pengaruh Capital Intensity, Profitabilitas, Company Size, Leverage , terhadap Tax Aggresiveness pada Sektor Pertambangan Energy Tbk yang terdaftar di Bursa Efek Indonesia Periode 2019-2024

Silaban, Angel Margaretha (2025) Pengaruh Capital Intensity, Profitabilitas, Company Size, Leverage , terhadap Tax Aggresiveness pada Sektor Pertambangan Energy Tbk yang terdaftar di Bursa Efek Indonesia Periode 2019-2024. Sarjana (S1) thesis, STIE Tri Bhakti.

	Text HALAMAN DEPAN.pdf Download (959kB)
	Text BAB I.pdf Restricted to Registered users only Download (292kB) | Request a copy
	Text BAB II.pdf Restricted to Registered users only Download (445kB) | Request a copy
	Text BAB III.pdf Restricted to Registered users only Download (573kB) | Request a copy
	Text BAB IV.pdf Restricted to Registered users only Download (347kB) | Request a copy
	Text BAB V.pdf Restricted to Registered users only Download (20kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (270kB) | Request a copy

Abstract

Objective: This study aims to determine the Influence of Capital Intensity, Profibilitas, Company Size and Leverage on Tax Aggressiveness in State-Owned Companies Listed on the Indonesia Stock Exchange in 2019-2024. Design/Methodology/Approach: This study uses quantitative data, the sample in this study is 15 state-owned companies listed on the Indonesia Stock Exchange in the 2019-2024 period. The analysis technique used to test the hypothesis was multiple regression analysis using eviews-9 software Conclusion: The results of this study indicate that the capital intensity variable has a positive and statistically insignificant effect on tax aggressiveness, the profitability variable has a positive and statistically insignificant effect on tax aggressiveness, the company size variable has a negative and statistically insignificant effect on tax aggressiveness, the leverage variable has a negative and statistically insignificant effect on tax aggressiveness. Originality/value: This study discusses tax aggressiveness and other factors such as capital intensity, profitability, company size and leverage focusing on mining companies energy tbk. This study uses Cash Effective Tax Rate (CETR) as a measure of tax aggressiveness.

Actions (login required)

View Item