DZALFA NABILLAH SEPHIANI, 224020004 and Dadan Soekardan, SE.,MSi,AK,CA, Pembimbing (2025) PENGARUH ADVERTISING INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia Tahun 2020-2024. Skripsi(S1) thesis, Universitas Pasundan Bandung.
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Abstract
ABSTRACT This study aims to analyze the effect of advertising intensity and inventory intensity on tax aggressiveness in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024. The population of this research consists of 132 consumer non-cyclicals companies listed on the IDX within that period. The sampling technique used in this study is purposive sampling, which resulted in 16 companies that met the specified criteria. The research method employed is quantitative with a descriptive and associative approach. This study uses secondary data in the form of the company’s annual report, which is accessed on the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the official website of each company. The associative analysis used in this study consists of a classic assumption test, hypothesis testing (t test), simple linear regression analysis, correlation coefficient analysis, and determination coefficient analysis. Based on the result of research on consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2020-2024. Advertising intensity has a negative significant effect on tax aggressiveness with an explanatory power of 0.27%. Inventory intensity also has no significant negative effect on tax aggressiveness with an explanatory power of 0.0196%. Keyword: Advertising Intensity, Inventory Intensity, Tax Aggressiveness
| Item Type: | Thesis (Skripsi(S1)) |
|---|---|
| Subjects: | S1-Skripsi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi 2022 |
| Depositing User: | Mr FEB-Parid - |
| Date Deposited: | 08 Sep 2026 06:48 |
| Last Modified: | 08 Sep 2026 06:48 |
| URI: | https://repository.unpas.ac.id/id/eprint/84692 |
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