PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BEI

Malinda, Indah Nur (2025) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BEI. D3 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to determine the effect of profitability and leverage on tax aggressiveness, with firm age and audit quality as control variables. The population used in this study is the financial statements and annual reports of non-primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sampling technique employed in this study is purposive sampling, resulting in a total of 298 data points, with 68 identified as outliers. This is a quantitative study utilizing secondary data, which was processed using SPSS version 25. The data analysis technique used in this research is multiple linear regression analysis. The research results show that profitability has a negative and significant effect on the Effective Tax Rate (ETR) as a proxy for tax aggressiveness. Meanwhile, leverage has a positive and significant effect on the Effective Tax Rate (ETR) as a proxy for tax aggressiveness.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Profitability; Leverage; Tax Aggressiveness
Subjects:	A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	MALINDA NUR INDAH
Date Deposited:	26 Aug 2025 08:19
Last Modified:	26 Aug 2025 08:19
URI:	http://eprint.unipma.ac.id/id/eprint/4541

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