ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INIDONESIA PERIODE 2019-2023 |
| Nama: ANDINI RIANI PUTRI |
| Tahun: 2025 |
| Abstrak This study aims to empirically prove the effect of profitability, leverage capital intensity and sales growth on tax aggressiveness of pharmaceutical company listed on the Indonesia Stock Exchange in 2019-2023. The population in this study were 10 pharmaceutical sector companies listed on the Indonesia Stock Exchange in 2019-2023. The number of samples was determined using a purposive sampling technique so that 8 companies met the criteria. The data analysis used was multiple linear regression test. The result of the analysis showed that profitability, leverage and sales growth has no significant positif impact on tax aggressiveness. Meanwhile capital intensity has a significant positif effect on tax aggressiveness. |