Prastika, Yulia Indah (2026) Determinasi Agresivitas Pajak Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to investigate how leverage, capital intensity, and profitability influence the level of tax aggressiveness in non-cyclical consumer sector businesses listed on the Indonesia Stock Exchange. Companies' efforts to reduce tax liabilities through tax planning while remaining within the boundaries of applicable tax regulations are referred to as tax aggressiveness. This research is important because corporate tax aggressiveness can be influenced by the company's internal financial condition. Therefore, an empirical study is needed to understand the factors that influence this practice and its implications for stakeholders. A quantitative approach is the research methodology employed in this study. The information used is secondary data collected from the financial reports of non-cyclical consumer sector companies during a specific observation period via the official website of the Indonesia Stock Exchange. The sampling strategy used was purposive sampling, and data analysis was conducted using panel data regression. The study findings indicate that leverage influences tax aggressiveness, indicating that the higher the level of debt a company uses, the more tax aggressive the company is. Meanwhile, capital intensity does not show a significant effect on tax aggressiveness, as investment in fixed assets is not directly related to corporate tax planning practices. Profitability has been shown to influence tax aggressiveness, reflecting that companies with higher profit levels tend to be more active in implementing tax efficiency strategies. These results indicate that a company's financial position plays a major role in determining its level of tax aggressiveness.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Yulia Indah Prastika | ||||||||
| Date Deposited: | 18 May 2026 04:56 | ||||||||
| Last Modified: | 18 May 2026 04:56 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/51855 |
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