?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=AGRESIVITAS+PAJAK+SEBELUM+DAN+SESUDAH%0D%0A%0D%0AIMPLEMENTASI+PSAK+73%0D%0A%0D%0A(Studi+pada+Perusahaan+Jasa+Subsektor+Perdagangan+Ritel+dan+Pembiayaan%0D%0A%0D%0APeriode+2017-2022)%0D%0A&rft.creator=Ramadhina+%2C+Aila+Putri&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=Penelitian+ini+bertujuan+untuk+membandingkan+tingkat+agresivitas+pajak+sebelum+dan%0D%0Asetelah+penerapan+PSAK+73+di+Indonesia%2C+dengan+fokus+khusus+pada+perusahaan+jasa%0D%0Asubesektor+perdagangan+ritel+%26+pembiayaan+periode+2017-2022.+Penelitian+ini%0D%0Amerupakan+jenis+penelitian+kuantitatif+dengan+menggunakan+data+sekunder+dari+Bursa%0D%0AEfek+Indonesia+dan+website+resmi+masing-masing+perusahaan.+Metode+penentuan%0D%0Asampel+menggunakan+purposive+sampling+dan+diperoleh+sebanyak+18+perusahaan%0D%0Adengan+periode+pengamatan+6+tahun+sehingga+jumlah+data+observasi+penelitian%0D%0Asebanyak+108+data.+Teknik+analisis+data+meliputi+analisis+statistik+deskriptif%2C+uji%0D%0Anormalitas%2C+dan+uji+hipotesis.+Pengujian+ini+diuji+menggunakan+aplikasi+Microsoft%0D%0AExcel+dan+software+Statistical+Package+for+the+Social+Sciences+(SPSS)+versi+27.%0D%0ABedasarkan+hasil+penelitian%2C+ditemukan+bahwa+implementasi+PSAK+73+mempengaruhi%0D%0Aperilaku+agresivitas+pajak+perusahaan%2C+sehingga+perusahaan+lebih+memperhatikan%0D%0Aaspek+pajak+dalam+keputusan+bisnisnya.%0D%0AKata+Kunci%3A+PSAK+73%2C+agresivitas+pajak%0D%0A%0D%0AABSTRACT%0D%0A%0D%0ATAX+AGGRESSIVENESS+BEFORE+AND+AFTER%0D%0AIMPLEMENTATION+OF+PSAK+73%0D%0A%0D%0A(Study+of+Retail+Trade+and+Financing+Service+Companies+for+the+2017-2022%0D%0A%0D%0APeriod)%0D%0ABy%0D%0ARamadhina+Aila+Putri%0D%0A%0D%0AThis+research+aims+to+compare+the+level+of+aggressiveness+before+and+after+the%0D%0Aimplementation+of+PSAK+73+in+Indonesia%2C+with+a+special+focus+on+service+companies+in%0D%0Athe+retail+trade+%26+financing+sub-sector+for+the+2017-2022+period.+This+research+is+a%0D%0Atype+of+quantitative+research+using+secondary+data+from+the+Indonesian+Stock+Exchange%0D%0Aand+the+official+websites+of+each+company.+The+sampling+method+used+purposive%0D%0Asampling+and+obtained+18+companies+with+an+observation+period+of+6+years+so+that+the%0D%0Atotal+research+observation+data+was+108+data.+Data+analysis+techniques+include%0D%0Adescriptive+statistical+analysis%2C+normality+testing%2C+and+hypothesis+testing.+This+test+was%0D%0Atested+using+the+Microsoft+Excel+application+and+the+Statistical+Package+for+the+Social%0D%0ASciences+(SPSS)+software+version+27.+Based+on+the+research+results%2C+it+was+found+that%0D%0Athe+implementation+of+PSAK+73+influenced+the+company's+tax+aggressiveness+behavior%2C%0D%0Aso+that+companies+paid+more+attention+to+tax+aspects+in+their+business+decisions.%0D%0AKeywords%3A+PSAK+73%2C+tax+aggressiveness&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-07-09&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F86915%2F1%2Fabstrak%2520-%2520Ramadhina%2520Aila%2520Putri.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F86915%2F2%2Fskripsi%2520full%2520fix%2520-%2520Ramadhina%2520Aila%2520Putri.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F86915%2F3%2Ftanpa%2520pembahasan%2520fix%2520-%2520Ramadhina%2520Aila%2520Putri.pdf&rft.identifier=++Ramadhina+%2C+Aila+Putri++(2024)+AGRESIVITAS+PAJAK+SEBELUM+DAN+SESUDAH+IMPLEMENTASI+PSAK+73+(Studi+pada+Perusahaan+Jasa+Subsektor+Perdagangan+Ritel+dan+Pembiayaan+Periode+2017-2022).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F86915%2F