Pengaruh Sales Growth, Capital Intensity, dan Profitabilitas Terhadap Agresivitas Pajak

THE INFLUENCE OF SALES GROWTH, CAPITAL INTENSITY, AND PROFITABILITY ON TAX AGGRESSIVENESS 

Tujuan riset ini yaitu untuk menguji pengaruh variabel sales growth, capital intensity, dan profitabilitas terhadap agresivitas pajak dengan leverage dan ukuran perusahaan sebagai variabel kontrol. Kuantitatif merupakan jenis penelitian ini. Dengan populasi seluruh perusahan sektor mining yang tercatat di BEI pada tahun 2017-2020. Dalam pemilihan sampel mengggunakan teknik purposive sampling sehingga didapatkan data sejumlah 50 dalam periode pengamatan dengan 22 data outlier. Data diuji menggunakan regresi linier berganda. Sehinggga didapatkan bahwa sales growth beperngaruh negatif terhadap agresivitas pajak, capital intensity beperngaruh negaif terhadap agresivitas pajak, dan profitabilitas tidak memiliki pengaruh terhadap agresivitas pajak Kata Kunci: Capital Intensity; Profitabilitas; Sales growth

The purpose of this research is to examine the effect of sales growth, capital intensity, and profitability variables on tax aggressiveness with leverage and firm size as control variables. Quantitative is this type of research. With a population of all mining sector companies listed on the IDX in 2017-2020. In selecting the sample, a purposive sampling technique was used so that 50 data were obtained in the observation period with 22 outlier data. The data were tested using multiple linear regression. So it is found that sales growth has a negative effect on tax aggressiveness, capital intensity has a negative effect on tax aggressiveness, and profitability has no effect on tax aggressiveness. Keywords: Capital Intensity; Profitability; Sales growth