PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

Irena Pingkan Assa, . (2024) PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of capital intensity, inventory intensity, and corporate social responsibility on tax aggressiveness with independent commissioners as moderating variables. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2020 - 2022. The total sample used amounted to 126 from 42 manufacturing sector companies selected using purposive sampling method. The analysis method used is panel data regression analysis with the help of data processing software, namely STATA version 14. Tax aggressiveness is measured using the ETR proxy, capital intensity is measured using total fixed assets divided by total assets, inventory intensity is measured using total inventory divided by total assets, CSR is measured using GRI G4, and independent commissioners are measured by the number of independent commissioners with financial expertise divided by the number of independent commissioners. Based on the results of hypothesis testing, it shows that capital intensity and corporate social responsibility have no effect on tax aggressiveness. Meanwhile, inventory intensity has a positive effect on tax aggressiveness. However, independent commissioners cannot moderate the effect of capital intensity, inventory intensity and corporate social responsibility on tax aggressiveness

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112031] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: tax aggressiveness, capital intensity, inventory intensity, corporate social responsibility, independent commissioners
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Irena Pingkan Assa
Date Deposited: 21 Mar 2024 03:23
Last Modified: 21 Mar 2024 03:23
URI: http://repository.upnvj.ac.id/id/eprint/28863

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