PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP
AGRESIVITAS PAJAK PADA PERUSAHAAN FARMASI YANG
TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021
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Institusion
Universitas Bhayangkara Surabaya
Author
Rahmariyanto, Melati
Subject
Accounting
Datestamp
2024-07-30 03:27:42
Abstract :
This study aims to determine and analyze the effect of profitability and capital intensity on tax aggressiveness. The sampling method in this study was purposive sampling so that 30 pharmaceutical companies and other companies (health services and equipment) in the health sector were listed on the Indonesia Stock Exchange in 2017 ? 2021. The data analysis technique used in this study was descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test, coefficient of determination, and robustness test using IBM SPSS version 26. The results showed that profitability has a significant effect on tax aggressiveness and capital intensity also has a significant effect on tax aggressiveness. The results of the robustness test provide consistent results and strengthen the results of the main regression test.
This study aims to determine and analyze the effect of profitability and capital intensity on tax aggressiveness. The sampling method in this study was purposive sampling so that 30 pharmaceutical companies and other companies (health services and equipment) in the health sector were listed on the Indonesia Stock Exchange in 2017 ? 2021. The data analysis technique used in this study was descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test, coefficient of determination, and robustness test using IBM SPSS version 26. The results showed that profitability has a significant effect on tax aggressiveness and capital intensity also has a significant effect on tax aggressiveness. The results of the robustness test provide consistent results and strengthen the results of the main regression test.
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