Wastiti, Arnoni Hafsari (2023) PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Measures of how influential capital intensity, inventory intensity, and company size are with the moderating effect of independent commissioners in influencing tax aggressiveness is the purpose of this study. Quantitative research was used in this study. There are 83 companies on the Indonesia Stock Exchange (IDX) listed as property and real estate sector companies for the period 2018-2021 used in the study population. The purposive sampling method was used to obtain research samples that resulted in a sample of 38 companies. The SmartPLS model 3.29 application is used in research to assess the outer model, inner model, and test the research hypothesis. The findings show that tax aggressiveness is positively influenced concretely by capital intensity and company size, whereas tax aggressiveness is negatively influenced not concretely by inventory intensity. The influence between tax aggressiveness and capital intensity, inventory intensity, and company size cannot be moderated by an independent commissioner. This research results in the implication that the tax aggressiveness carried out by companies in the period 2018-2021 is the result of increased capital intensity and organizational size. This research is largely based on agency theory, where the principal's fundamental desire (owner) to comply with existing tax standards, but the agent (management) emphasizes obtaining excessive income, therefore agents use various strategies to reduce the company's tax burden. Keyword: Tax aggressiveness, Independent Commissioner, Inventory Intensity, Company Size, Capital Intensity.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Arnoni Hafsari Wastiti | ||||||||
| Date Deposited: | 25 May 2023 04:23 | ||||||||
| Last Modified: | 25 May 2023 04:23 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/13651 |
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