DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI JII 70 TAHUN 2020-2024

Ade Hermawan, NIM.: 21108030126 (2025) DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI JII 70 TAHUN 2020-2024. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the factors that influence tax aggressiveness in companies listed on the Jakarta Islamic Index 70 (JII 70) in 2020-2024. These factors include profitability, capital intensity, inventory intensity, and leverage. The data used in this study is secondary data. The objects of this study are companies listed on the JII 70 from 2020-2024 with a total of 34 company samples over 5 years or 170 populations using a purposive sampling technique. The selected estimation model is the Common Effect Model (CEM), and the method used in this study is panel data regression analysis using the E-Views 12 application. The results of the study found that profitability, capital intensity, and inventory intensity have a significant positive effect on tax aggressiveness. However, the leverage variable has no effect on tax aggressiveness. The results of the F test show a statistical F probability value of 0.000000 <0.05. This indicates that together the independent variables influence the dependent variable. Meanwhile, the adjusted R2 value was 17.14%. The remaining 82.86% (100% - 17.14%) was explained by other variables not examined in this study.

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