?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KOMISARIS+INDEPENDEN%2C+PROFITABILITAS%2C+UKURAN%0D%0APERUSAHAAN%2C+INTENSITAS+ASET+TETAP%2C+LIKUIDITAS%2C+DAN%0D%0ATRANSFER+PRICING+TERHADAP+AGRESIVITAS+PAJAK%0D%0A(Studi+Empiris+pada+Perusahaan+Pertambangan+yang+Terdaftar+di+Bursa%0D%0A%0D%0AEfek+Indonesia+Tahun+2020-2022)&rft.creator=%09Nofinka%09%2C++Riana+Rosani&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=This+study+aims+to+examine+the+effect+of+independent+commissioners%2C+profitability%2C%0D%0Acompany+size%2C+fixed+asset+intensity%2C+liquidity%2C+and+transfer+pricing+on+tax%0D%0Aaggressiveness+in+mining+companies+listed+on+the+Indonesia+Stock+Exchange+in%0D%0A2020-2022.+This+research+is+a+type+of+quantitative+research+using+secondary+data%0D%0Afrom+the+Indonesia+Stock+Exchange+and+the+official+website+of+each+company.+The%0D%0Amethod+of+determining+the+sample+using+purposive+sampling+and+obtained+a+sample%0D%0Aof+14+companies+with+an+observation+period+of+3+years+so+that+the+total+research%0D%0Asample+was+42+data.+The+data+analysis+technique+used+is+multiple+linear+regression%0D%0Ausing+SPSS+27+software.+Based+on+the+results+of+the+study%2C+it+was+found+that%0D%0Aindependent+commissioners%2C+profitability%2C+company+size%2C+fixed+asset+intensity%2C%0D%0Aliquidity%2C+and+transfer+pricing+simultaneously+affect+tax+aggressiveness.+Partially%2C%0D%0Afixed+asset+intensity+has+a+positive+effect+on+tax+aggressiveness+and+transfer+pricing%0D%0Ahas+a+negative+effect+on+tax+aggressiveness.+However%2C+this+study+did+not+find+any%0D%0Ainfluence+between+the+variables+of+independent+commissioners%2C+profitability%2C%0D%0Acompany+size%2C+and+liquidity+on+tax+aggressiveness.%0D%0AKeywords%3A+tax+aggressiveness%3B+independent+commissioner%2C+profitability%2C+fixed+asset%0D%0Aintensity%2C+transfer+pricing%0D%0APenelitian+ini+bertujuan+untuk+menguji+pengaruh+komisaris+independen%2C%0D%0Aprofitabilitas%2C+ukuran+perusahaan%2C+intensitas+aset+tetap%2C+likuiditas%2C+dan+transfer%0D%0Apricing+terhadap+agresivitas+pajak+pada+perusahaan+pertambangan+yang+terdaftar+di%0D%0ABursa+Efek+Indonesia+tahun+2020-2022.+Penelitian+ini+merupakan+jenis+penelitian%0D%0Akuantitatif+dengan+menggunakan+data+sekunder+dari+Bursa+Efek+Indonesia+dan%0D%0Awebsite+resmi+masing-masing+perusahaan.+Metode+penentuan+sampel+menggunakan%0D%0Apurposive+sampling+dan+diperoleh+sampel+sebanyak+14+perusahaan+dengan+periode%0D%0Apengamatan+3+tahun+sehingga+jumlah+sampel+penelitian+sebanyak+42+data.+Teknik%0D%0Aanalisis+data+yang+digunakan+yaitu+regresi+linier+berganda+menggunakan+perangkat%0D%0Alunak+SPSS+27.+Berdasarkan+hasil+penelitian%2C+ditemukan+bahwa+komisaris%0D%0Aindependen%2C+profitabilitas%2C+ukuran+perusahaan%2C+intensitas+aset+tetap%2C+likuiditas%2C+dan%0D%0Atransfer+pricing+secara+simultan+berpengaruh+terhadap+agresivitas+pajak.+Secara%0D%0Aparsial%2C+intensitas+aset+tetap+berpengaruh+positif+terhadap+agresivitas+pajak+dan%0D%0Atransfer+pricing+berpengaruh+negatif+terhadap+agresivitas+pajak.+Namun%2C+penelitian%0D%0Aini+tidak+menemukan+adanya+pengaruh+antara+variabel+komisaris+independen%2C%0D%0Aprofitabilitas%2C+ukuran+perusahaan%2C+dan+likuiditas+terhadap+agresivitas+pajak.%0D%0AKata+Kunci+%3A+agresivitas+pajak%3B+komisaris+independen%2C+profitabilitas%2C+intensitas+aset%0D%0Atetap%2C+transfer+pricing&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2024-04-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85455%2F1%2FABSTRAK%2520-%2520Nofinka%2520Riana.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85455%2F2%2FSKRIPSI%2520FULL%2520-%2520Nofinka%2520Riana.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85455%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Nofinka%2520Riana.pdf&rft.identifier=+++Nofinka+%2C+Riana+Rosani++(2024)+PENGARUH+KOMISARIS+INDEPENDEN%2C+PROFITABILITAS%2C+UKURAN+PERUSAHAAN%2C+INTENSITAS+ASET+TETAP%2C+LIKUIDITAS%2C+DAN+TRANSFER+PRICING+TERHADAP+AGRESIVITAS+PAJAK+(Studi+Empiris+pada+Perusahaan+Pertambangan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2020-2022).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F85455%2F