PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, AUDIT TENURE, DAN RISIKO PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

SISCA ADELINE, . (2020) PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, AUDIT TENURE, DAN RISIKO PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Sisca Adeline, 2020: Pengaruh Leverage, Intensitas Persediaan, Audit Tenure, dan Risiko Perusahaan terhadap Agresivitas Pajak. Universitas Negeri Jakarta. Penelitian ini bertujuan untuk menguji pengaruh leverage, intensitas persediaan, audit tenure, dan risiko perusahaan terhadap agresivitas pajak. Penelitian ini menggunakan data sekunder dengan jumlah observasi sebanyak 131, yaitu data dari 55 perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2016-2018 serta diolah menggunakan analisis regresi linear berganda dengan bantuan software Eviews versi 10. Agresivitas pajak dalam penelitian ini diukur dengan ETR dan CETR. Hasil dari penelitian ini menemukan bahwa variabel leverage dan audit tenure tidak berpengaruh terhadap agresivitas pajak. Intensitas persediaan berpengaruh negatif terhadap agresivitas pajak, yang artinya semakin tinggi intensitas persediaan yang dimiliki perusahaan maka perusahaan akan semakin menurunkan agresivitas pajaknya. Sedangkan, risiko perusahaan tidak berpengaruh terhadap agresivitas pajak bila agrsivitas diukur dengan ETR. Namun, risiko perusahaan menjadi berpengaruh positif terhadap agresivitas pajak bila agresivitas diukur dengan CETR, yang artinya, semakin tinggi risiko perusahaan maka perusahaan akan semakin meningkatkan agresivitas pajaknya. Kata Kunci: Leverage, Intensitas Persediaan, Audit Tenure, Risiko Perusahaan, dan Agresivitas Pajak. Sisca Adeline, 2020: The Influence of Leverage, Inventory Intensity, Audit Tenure, and Corporate Risk on Tax Aggresiveness. Universitas Negeri Jakarta. This research aims to examine the effect of leverage, inventory intensity, audit tenure, and corporate risk on tax aggressiveness. This research uses secondary data with 131 observations, namely data from 55 manufacturing companies listed in Indonesian Sharia Stock Index (ISSI) for period of 2016-2018 and analysed using multiple linear regression analysis with Eviews software version 10. Tax aggressiveness in this research was measured by ETR and CETR. The results of this research find that leverage and audit tenure have no effect on tax aggressiveness. Inventory intensity has a negative effect on tax aggressiveness, which means that the higher the inventory intensity, the company will further reduce its tax aggressiveness. Meanwhile, corporate risk does not affect tax aggressiveness when measured by ETR. However, corporate risk has a positive effect on tax aggressiveness when measured by CETR, which means, the higher the corporate risk, the company will further increase its tax aggressiveness. Keywords: Leverage, Inventory Intensity, Audit Tenure, Corporate Risk, and Tax Aggresiveness.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Santi Susanti, S.Pd., M.Si. 2). Hafifah Nasution, S.E., M.S.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 5081 not found.
Date Deposited:	02 Sep 2020 01:48
Last Modified:	02 Sep 2020 01:48
URI:	http://repository.unj.ac.id/id/eprint/9115

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