Pengaruh Inventory Intensity dan Kepemilikan Manajerial terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi

ZAKI ZAINUL, . (2024) Pengaruh Inventory Intensity dan Kepemilikan Manajerial terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilaksanakan dengan tujuan melihat pengaruh inventory intensity dan kepemilikan manajerial terhadap agresivitas pajak. Selain itu, bertujuan untuk mengetahui bahwa efek ukuran perusahaan bisa memoderasi pengaruh inventory intensity dan kepemilikan manajerial terhadap agresivitas pajak. Penelitian ini memakai sumber data sekunder berupa laporan tahunan dan laporan keuangan pada perusahaan sektor barang konsumen primer (consumer non-cyclicals) dan telah tercatat di Bursa Efek Indonesia (BEI) periode 2019 – 2022. Metode pengambilan sampel ialah purposive sampling serta sampel berjumlah 36 perusahaan. Metode analisis data pada penelitian ini adalah analisis regresi data panel dan Moderated Regression Analysis (MRA) dengan memakai software EViews 13. Berdasarkan hasil penelitian ini, dapat disimpulkan bahwa: 1) Inventory intensity berpengaruh terhadap agresivitas pajak; 2) Kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak; 3) Ukuran perusahaan memoderasi pengaruh inventory intensity terhadap agresivitas pajak; dan 4) Ukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan manajerial terhadap agresivitas pajak. Kata Kunci: Agresivitas Pajak, Inventory Intensity, Kepemilikan Manajerial, Ukuran Perusahaan ***** This study was carried with the objective of determining the effect of inventory intensity and managerial ownership on tax aggressiveness. Moreover, it aims to find out that the effect of firm size can moderate the effect of inventory intensity and managerial ownership on tax aggressiveness. This study uses secondary data sources such as annual reports and financial reports on primary consumer goods sector companies (consumer non-cyclicals) and has been registered on the Indonesia Stock Exchange (IDX) in 2019–2022. The sampling method is purposive sampling and the sample size is 36 companies. The data analysis methods in this study are panel data regression analysis and moderated regression analysis (MRA) using EViews 13 software. On the basis of the results of this study, it can be concluded that: 1) Inventory intensity has an effect on tax aggressiveness; 2) Managerial ownership has no effect on tax aggressiveness; 3) Firm size moderate the effect of inventory intensity on tax aggressiveness; and 4) Firm size is not able to moderate the effect of managerial ownership on tax aggressiveness. Keywords: Tax Aggressiveness, Inventory Intensity, Managerial Ownership, Firm Size

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Rida Prihatni, S.E., M.Si. ; 2). Dr. Muhammad Yusuf, S.E., M.M.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Zaki Zainul .
Date Deposited:	01 Nov 2024 08:05
Last Modified:	01 Nov 2024 08:05
URI:	http://repository.unj.ac.id/id/eprint/51881

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