PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK PADA SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI
Abstract
Tujuan penelitian ini untuk mengetahui pengaruh Leverage (DER) dan Capital Intensity terhadap Agresivitas Pajak (ETR) pada perusahaan subsektor kimia yang terdaftar di Bursa Efek Indonesia periode 2013-2020. Data yang digunakan adalah data sekunder. Model regresi yang dipergunakan Analisa Regresi Berganda. Hasil penelitian ini secara uji t menunjukan bahwa Leverage dan Capital Intensity berpengaruh terhadap Agresivitas Pajak. Untuk uji F (simultan) menyatakan bahwa Leverage dan Capital Intensity secara simultan berpengaruh terhadap Agresivitas Pajak, dengan koefisien determinasi menunjukkan pengaruh secara simultan sebesar 19,7%. Sedangkan sisanya 80,3% dipengaruhi oleh faktor lain yang tidak di masukan dalam penelitian ini.
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Heffron, R. J., Körner, M. F., Sumarno, T., Wagner, J., Weibelzahl, M., & Fridgen, G. (2022). How different electricity pricing systems affect the energy trilemma: Assessing Indonesia’s electricity market transition. Energy Economics. https://doi.org/10.1016/j.eneco.2021.105663
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Kardooni, R., Yusoff, S. B., Kari, F. B., & Moeenizadeh, L. (2018). Public opinion on renewable energy technologies and climate change in Peninsular Malaysia. Renewable Energy. https://doi.org/10.1016/j.renene.2017.09.073
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Park, E. (2020). User acceptance of smart wearable devices: An expectation-confirmation model approach. Telematics and Informatics. https://doi.org/10.1016/j.tele.2019.101318
Parker, L., Prabawa-Sear, K., & Kustiningsih, W. (2018). How young people in Indonesia see themselves as environmentalists: Identity, behaviour, perceptions and responsibility. Indonesia and the Malay World. https://doi.org/10.1080/13639811.2018.1496630
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Rehmani, M. H., Reisslein, M., Rachedi, A., Erol-Kantarci, M., & Radenkovic, M. (2018). Integrating Renewable Energy Resources into the Smart Grid: Recent Developments in Information and Communication Technologies. IEEE Transactions on Industrial Informatics. https://doi.org/10.1109/TII.2018.2819169
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Setyowati, A. B. (2020). Mitigating energy poverty: Mobilizing climate finance to manage the energy trilemma in Indonesia. Sustainability (Switzerland). https://doi.org/10.3390/su12041603
Syakur, A., Susilo, T. A. B., Wike, W., & Ahmadi, R. (2020). Sustainability of Communication, Organizational Culture, Cooperation, Trust and Leadership Style for Lecturer Commitments in Higher Education. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences. https://doi.org/10.33258/birci.v3i2.980
Weldekidan, H., Strezov, V., & Town, G. (2018). Review of solar energy for biofuel extraction. In Renewable and Sustainable Energy Reviews. https://doi.org/10.1016/j.rser.2018.02.027
Wen, J., Okolo, C. V., Ugwuoke, I. C., & Kolani, K. (2022). Research on influencing factors of renewable energy, energy efficiency, on technological innovation. Does trade, investment and human capital development matter? Energy Policy. https://doi.org/10.1016/j.enpol.2021.112718
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Development of Supply Chain Management in the Management of Election Logistics Distribution that is More Appropriate in Type, Quantity and Timely Based on Human Resources Competency Development at KPU West Java. MEA Scientific Journal (Management, Economics, & Accounting), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2022-11-28
How to Cite
Kasir, K., & Syarif, D. (2022). PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK PADA SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 1548-1560. https://doi.org/10.31955/mea.v6i3.2594
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