?url_ver=Z39.88-2004&rft_id=1851031009&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PROFITABILITAS%2C+LEVERAGE%2C+CAPITAL+INTENSITY%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+AGRESIVITAS+PAJAK%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2020-2021)&rft.creator=BERLIAN+KELLINE%2C+1851031009&rft.subject=330+Ekonomi&rft.description=THE+INFLUENCE+OF+PROFITABILITY%2C+LEVERAGE%2C+CAPITAL+INTENSITY%2C+AND+COMPANY+SIZE+ON+TAX+AGGRESSIVENESS%0D%0A(Empirical+Study+on+Manufacturing+Companies+Listed+on+the+Indonesia+Stock+Exchange+for+the+2020-2021+Period)%0D%0A%0D%0A%0D%0ABy%3A%0D%0A%0D%0ABerlian+Kelline%0D%0A%0D%0ATax+aggressiveness+is+the+actions+taken+by+companies+with+the+aim+of+reducing+their+tax+obligations+by+engineering+taxable+profit+in+many+ways+through+tax+planning%2C+both+in+permitted+(legal)+and+illegal+ways.+This+study+aims+to+determine%2C+test%2C+and+analyze+the+effect+of+partial+or+simultaneous+profitability%2C+leverage%2C+capital+intensity%2C+and+company+size+on+tax+aggressiveness+during+the+Covid-19+outbreak.+This+study+uses+multiple+linear+regression+analysis+with+manufacturing+companies+listed+on+the+Indonesia+Stock+Exchange+for+the+2020-2021+period+as+the+research+sample.+The+research+sample+was+determined+using+purposive+sampling.+There+are+100+companies+that+are+sampled%2C+so+that+the+total+sample+is+200.+Tax+aggressiveness+in+this+study+is+measured+by+using+the+Effective+Tax+Rate+proxy.+The+results+of+this+study+indicate+that+profitability%2C+leverage%2C+and+capital+intensity+have+a+positive+and+significant+relationship+to+tax+aggressiveness.+While+the+size+of+the+company+does+not+have+a+significant+relationship+to+tax+aggressiveness.+Thus%2C+the+government+can+consider+variables+that+are+thought+to+affect+tax+aggressiveness+in+determining+policies+related+to+tax+regulations+and+become+inputs+in+developing+the+tax+system.%0D%0A%0D%0A%0D%0AKeywords%3A+%2C+Tax+Aggressiveness%2C+Profitability%2C+Leverage%2C+Capital+Intensity%2C+and+Firm+Size.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AABSTRAK%0D%0A%0D%0APENGARUH+PROFITABILITAS%2C+LEVERAGE%2C+CAPITAL+INTENSITY%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+AGRESIVITAS+PAJAK%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2020-2021)%0D%0A%0D%0A%0D%0AOleh%3A%0D%0A%0D%0ABerlian+Kelline%0D%0A%0D%0AAgresivitas+pajak+merupakan+tindakan-tindakan+yang+dilakukan+oleh+perusahaan+dengan+tujuan+mengurangi+kewajiban+perpajakannya+dengan+merekayasa+laba+kena+pajak+dengan+banyak+cara+melalui+perencanaan+pajak+baik+dengan+cara+yang+diperbolehkan+(legal)+maupun+cara+yang+tidak+diperbolehkan+(ilegal).+Penelitian+ini+bertujuan+untuk+mengetahui%2C+menguji%2C+dan+menganalisis+besarnya+pengaruh+profitabilitas%2C+leverage%2C+capital+intensity%2C+dan+ukuran+perusahaan+secara+parsial+maupun+simultan+terhadap+agresivitas+pajak+saat+terjadinya+Covid-19.+Penelitian+ini+menggunakan+analisis+regresi+linear+berganda+dengan+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+Periode+2020-2021+sebagai+sampel+penelitian.+Sampel+penelitian+ditentukan+menggunakan+purposive+sampling.+Terdapat+100+perusahaan+yang+dijadikan+sampel%2C+sehingga+total+sampel+keseluruhan+sebanyak+200.+Agresivitas+pajak+dalam+penelitian+ini+diukur+dengan+menggunakan+proksi+Effective+Tax+Rate.+Hasil+penelitian+ini+menunjukkan+bahwa+profitabilitas%2C+leverage%2C+dan+capital+intensity+memiliki+hubungan+yang+positif+dan+signifikan+terhadap+agresivitas+pajak.+Sedangkan+ukuran+perusahaan+tidak+memiliki+hubungan+yang+signifikan+terhadap+agresivitas+pajak.+Dengan+demikian%2C+pemerintah+dapat+mempertimbangkan+variabel-variabel+yang+diduga+mempengaruhi+agresivitas+pajak+dalam+menentukan+kebijakan-kebijakan+terkait+peraturan+perpajakan+dan+menjadi+masukan+dalam+melakukan+pengembangan+dalam+sistem+perpajakan.%0D%0A%0D%0A%0D%0AKata+Kunci+%3A+Agresivitas+Pajak%2C+Profitabilitas%2C+Leverage%2C+Capital+Intensity%2C+Ukuran+Perusahaan.%0D%0A%0D%0A%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2022-09-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66774%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66774%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66774%2F3%2FSKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++BERLIAN+KELLINE%2C+1851031009++(2022)+PENGARUH+PROFITABILITAS%2C+LEVERAGE%2C+CAPITAL+INTENSITY%2C+DAN+UKURAN+PERUSAHAAN+TERHADAP+AGRESIVITAS+PAJAK+(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2020-2021).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F66774%2F