<mets:mets OBJID="eprint_10828" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-07-10T01:05:42Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Pakuan</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_10828_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Financial Distress dan Profitabilitas &#13;
Terhadap Agresivitas Pajak Pada Sektor Consumer Non-Cyclicals Subsektor &#13;
Household Products dan Food and Staples Retailing yang Terdaftar di BEI Periode &#13;
2019-2023.</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Magda</mods:namePart><mods:namePart type="family">Rizkiah</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Joko</mods:namePart><mods:namePart type="family">Supriyanto</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Wiwik</mods:namePart><mods:namePart type="family">Budianti</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>MAGDA RIZKIAH. 022121062. Pengaruh Financial Distress dan Profitabilitas &#13;
Terhadap Agresivitas Pajak Pada Sektor Consumer Non-Cyclicals Subsektor &#13;
Household Products dan Food and Staples Retailing yang Terdaftar di BEI Periode &#13;
2019-2023. Di bawah bimbingan : JOKO SUPRIYANTO dan WIWIK &#13;
BUDIANTI.2025.&#13;
Di bidang ekonomi, banyak perusahaan yang mengalami kesulitan keuangan. Banyak &#13;
perusahaan melakukan cara agar bisa meminimalkan beban pajak perusahaan dengan &#13;
cara melakukan agresivitas pajak atau penghindaran pajak. Faktor-faktor yang dapat &#13;
mempengaruhi agresivitas pajak diantaranya adalah financial distress dan &#13;
profitabilitas. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress&#13;
dan profitabilitas terhadap agresivitas pajak.&#13;
Metode pengolahan dan analisis data yang digunakan adalah analisis statistik &#13;
deskriptif, pengujian asumsi klasik dengan uji normalitas, uji multikolinearitas, uji &#13;
heteroskedastisitas, dan uji autokorelasi. Lalu analisis regresi berganda dan pengujian &#13;
hipotesis dengan menggunakan uji koefisien determinasi, uji F dan uji t dengan &#13;
menggunakan SPSS versi 26. &#13;
Hasil penelitian secara parsial menunjukkan bahwa financial distress (Altman Z�Score) tidak berpengaruh terhadap agresivitas pajak dan profitabilitas (ROA) &#13;
berpengaruh terhadap agresivitas pajak (CETR). Dan secara simultan financial distress&#13;
(Altman Z-Score) dan profitabilitas (ROA) berpengaruh terhadap agresivitas pajak &#13;
(CETR) pada perusahaan sektor consumer non-cyclicals subsektor household products&#13;
dan food and staples retailing yang terdaftar di Bursa Efek Indonesia Periode 2019-&#13;
2023.&#13;
Kata Kunci: Financial Distress, Profitabilitas, Agresivitas pajak</mods:abstract><mods:classification authority="lcc">Perpajakan</mods:classification><mods:classification authority="lcc">Akuntansi</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2025-07-24</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Pakuan;Program Studi Akuntansi</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_10828"><mets:rightsMD ID="rights_eprint_10828_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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