Benita Sri Kamila, . (2025) PENGARUH KOMPENSASI MANAJEMEN, INTENSITAS ASET TETAP, DAN BEBAN IKLAN TERHADAP AGRESIVITAS PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study was conducted to analyze and test the effect of management compensation, fixed asset intensity, and advertising expense on tax aggressiveness and company size as control variables. This study is a quantitative study with a fixed effect model. This study uses secondary data in the form of company annual reports or financial statements obtained from the official website of the Indonesia Stock Exchange or the company website. The sampling technique uses purposive sampling. The objects of this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period, with a sample of 19 companies with 4 years of research so that a total sample of 76 is obtained. The data analysis technique used is the panel data estimation selection test, classical assumption test, multiple regression test and hypothesis test with a significance of 5%, using STATA v.17. The results of this study indicate that (1) management compensation has a positive effect on tax aggressiveness, (2) fixed asset intensity does not affect tax aggressiveness, and (3) advertising expense does not affect tax aggressiveness. Keywords: Tax Aggressiveness, Management Compensation, Fixed Asset Intensity, Advertising Expense
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2110112092] [Pembimbing: Ekawati Jati Wibawaningsih] [Ketua Penguji: Husnah Nur Laela Ermaya] [Penguji 1: Masripah] |
| Uncontrolled Keywords: | Tax Aggressiveness, Management Compensation, Fixed Asset Intensity, Advertising Expense |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | BENITA SRI KAMILA |
| Date Deposited: | 14 Feb 2025 03:23 |
| Last Modified: | 14 Feb 2025 03:23 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34986 |
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