Please use this identifier to cite or link to this item: https://repositori.uma.ac.id/handle/123456789/19997
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dc.contributor.advisorHabibie, Muhammad-
dc.contributor.authorPasaribu, Sri Rahayuni-
dc.date.accessioned2023-06-13T10:25:51Z-
dc.date.available2023-06-13T10:25:51Z-
dc.date.issued2023-04-11-
dc.identifier.urihttps://repositori.uma.ac.id/handle/123456789/19997-
dc.description81 Halamanen_US
dc.description.abstractPenelitian ini bertujuan untuk menguji pengaruh advertising intensity, inventory intensity, sales growth, terhadap agresivitas pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021 baik secara parsial maupun simultan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sampel dipilih dengan menggunakan teknik purposive sampling dimana jumlah populasi terdapat 48 perusahaan. Berdasarkan kriteria sampel terdapat 12 perusahaan pertambangan yang memenuhi kriteria pemilihan sampel. Data diolah dengan menggunakan alat olah data statistik yaitu SPSS v.25 dan Software Microssoft Office Excel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial advertising intensity (X1) berpengaruh positif dan signifikan terhadap agresivitas pajak, inventory intensity (X2) berpengaruh positif dan signifikan terhadap agresivitas pajak, sales growth (X3) berpengaruh positif dan signifikan terhadap agresivitas pajak. Hasil penelitian menunjukkan bahwa secara simultan advertising intensity, inventory intensity, dan sales growth berpengaruh positif dan signifikan terhadap agresivitas pajak. This study aims to examine the effect of advertising intensity, inventory intensity, sales growth on tax aggressiveness of mining companies listed on the Indonesia Stock Exchange for 2018-2021 both partially and simultaneously. The type of data used in this research is quantitative data. The sample was selected using a purposive sampling technique where the total population is 48 companies. Based on the sample criteria, there are 12 mining companies that meet the sample selection criteria. Data is processed using statistical data processing tools, namely SPSS v.25 and Microsoft Office Excel Software. The data analysis technique used in this study is multiple linear regression analysis. The results showed that partially advertising intensity (X1) had a positive and significant effect on tax aggressiveness, inventory intensity (X2) had a positive and significant effect on tax aggressiveness, sales growth (X3) had a positive and significant effect on tax aggressiveness. The results showed that simultaneously advertising intensity, inventory intensity, and sales growth had a positive and significant effect on tax aggressiveness.en_US
dc.language.isoiden_US
dc.publisherUniversitas Medan Areaen_US
dc.relation.ispartofseriesNPM;188330195-
dc.subjectAdvertising Intensityen_US
dc.subjectInventory Intensityen_US
dc.subjectSales Growthen_US
dc.subjectTax Aggressivenessen_US
dc.subjectAgresivitas pajaken_US
dc.titlePengaruh Advertising Intensity, Inventory Intensity, Dan Sales Growth Terhadap Agresivitas Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021en_US
dc.title.alternativeThe Effect of Advertising Intensity, Inventory Intensity, and Sales Growth on Tax Aggressiveness in Companies Registered Mining On the Indonesian Stock Exchange Year 2018-2021en_US
dc.typeThesisen_US
Appears in Collections:SP - Accountancy

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