PENGARUH CAPITAL INTENSITY, GREEN ACCOUNTING DAN GREEN INNOVATION TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2022

TYAN, TRI YULIAS (2024) PENGARUH CAPITAL INTENSITY, GREEN ACCOUNTING DAN GREEN INNOVATION TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2022. S1 thesis, UNIVERSITAS PGRI MADIUN.

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Abstract

ri Yulias Tyan, 2024. The Influence of Capital Intensity, Green Accounting and Green Innovation on Tax Aggressiveness in Manufacturing Companies Registered on the IDX for the 2018-2022 Period. Thesis. Accounting Study Program, Faculty of Economics and Business, PGRI Madiun University. Supervisor (I) Dr. Anggita Langgeng Wijaya, S.E., M.Sc., Ak., C.A., CPA., Supervisor (II) Nik Amah, S.E., M.Si. The aim of this research is to determine the effect of capital intensity, green accounting and green innovation on tax aggressiveness in manufacturing companies listed on the IDX for the 2018-2022 period. This research is quantitative research with data analysis techniques in the research using multiple linear regression analysis. The population in this study was 170 manufacturing companies and the sample size was 144 manufacturing companies. The results of this study show that capital intensity and green accounting have no effect on tax aggressiveness in manufacturing companies listed on the IDX for the 2018-2022 period. Meanwhile, green innovation influences tax aggressiveness in manufacturing companies listed on the IDX for the 2018-2022 period.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Capital Intensity, Green Accounting, Green Innovation, Tax Aggressiveness, Manufacturing
Subjects:	A Social Sciences > HB Economic Theory A Social Sciences > HD Industries. Land use. Labor A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	TYAN YULIAS TRI
Date Deposited:	05 Oct 2024 04:39
Last Modified:	05 Oct 2024 04:39
URI:	http://eprint.unipma.ac.id/id/eprint/2271

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