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@thesis{thesis,
author={RANGGI NAINGGOLAN DIDANG},
title ={PENGARUH LIKUIDITAS, LEVERAGE, RETURN ON
ASSET (ROA), CAPITAL INTENSITY DAN
INVENTORY INTENSITY TERHADAP AGRESIVITAS
PAJAK
(Studi Empiris Pada Perusahaan Pertambangan Sub-Sektor
Tambang Batu Bara yang Terdaftar di Bursa Efek Indonesia
Tahun 20},
year={2021},
url={http://repository.stei.ac.id/4362/},
abstract={ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage,
return on asset (ROA), capital intensity dan inventory intensity terhadap
agresivitas pajak dan layak pada perusahaan sub sektor tambang batu bara yang
terdaftar di Bursa Efek Indonesia (BEI).
Penelitian ini menggunakan strategi penelitian kuantitatif dan metoda
analisis data yang digunakan adalah analisis regresi linier data panel dengan
Eviews 10. Populasi dari penelitian ini adalah seluruh perusahaan sub-sektor
tambang batu bara yang terdaftar di Bursa Efek Indonesia tahun 2015-2019.
Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan
sampel sebanyak 18 perusahaan. Metoda pengumpulan data menggunakan
menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id.
Berdasarkan hasil analisis regresi linier data panel dengan tingkat
signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa : (1) Secara
parsial likuiditas, leverage, return on asset (ROA), berpengaruh signifikan
terhadap agresivitas pajak, tetapi capital intensity dan inventory intensity tidak
berpengaruh signifikan terhadap agresivitas pajak (2) Model Regresi layak untuk
menjelaskan agresivitas pajak dengan likuiditas, leverage, return on asset
(ROA), capital intensity dan inventory intensity terhadap agresivitas pajak.
Kata Kunci : Likuiditas, Leverage, Return on Asset (ROA), Capital
Intensity, Inventory Intensity, Agresivitas Pajak
ABSTRACT
This study aims to determine the effect of liquidity, leverage, return on
asset (ROA), capital intensity and inventory intensity on against tax
aggressiveness in mining sector companies listed on the Indonesia Stock
Exchange (IDX).
This study uses an associative research strategy the method of data
analysis is used panel data linear regression analysis with Eviews 10. The
population of this study is all mining sector companies listed on the Indonesia
Stock Exchange in 2015-2019. The sample was determined based on the
purposive sampling method, so that a sample of 18 companies was obtained. The
data collection method uses documentation through the official IDX website
www.idx.co.id.
Based on the results of the linear regression analysis of panel data with
a significance level of 5%, the results of this study concluded that: (1) Partially
liquidity, leverage, return on asset (ROA) have a significant positive effect on
against tax aggressiveness, but the capital intensity and inventory intensity does
not has significantly effect on against tax aggressiveness (2) The Regression
Model is proper to explain Against Tax Aggressiveness with Liquidity, Leverage,
Return on Asset (ROA), Capital Intensity and Inventory Intensity on Against Tax
Aggresivenes.
Keywords : Liquidity, Leverage, Return on Asset (ROA), Capital Intensity,
Inventory Intensity, Against Tax Aggresiveness}
}