PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK PADA SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI

  • Kasir Kasir Universitas Indonesia Membangun
  • Devyanthi Syarif Universitas Indonesia Membangun

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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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 MEA (Manajemen, Ekonomi, & Akuntansi), 6(3), 1548-1560. https://doi.org/10.31955/mea.v6i3.2594