SARI, ETIK PERWITA (2019) ANALISIS PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SEKTOR ANEKA INDUSTRI di BURSA EFEK INDONESIA. ["eprint_fieldopt_thesis_type_Undergraduate" not defined] thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
Tax aggressiveness is an action aimed at reducing taxable income through tax planning using either classified or not tax evasion methods. This research is intended to examine the effect of liquidity, leverage, profitability, company size and capital intensity on the aggressiveness of corporation tax. Independent variables used in this study liquidity, leverage, profitability, company size and capital intensity. While the dependent variable in this study is tax aggressiveness measured by using of the effective tax rate. The population in this study amounted to 44 manufacturing companies of various industrial sectors that were listed on the Indonesian Stock Exchange (BEI) during the period 2013 – 2017. Determination of the sample using purposive sampling method and obtained a sample of 18 companies various industrial sectors based on certain criteria. This research method is quantitative with the test tool used is multiple linier regression analysis with software eviews 9.0. The results of the study showed that leverage and profitability had a significant negative effect on tax agressiveness. While liquidity, company size and capital intensity have no significant effect on tax agressiveness. Keywords : tax aggressiveness, liquidity, leverage, profitability, company size, capital intensity
| Item Type: | Thesis (["eprint_fieldopt_thesis_type_Undergraduate" not defined]) |
|---|---|
| Uncontrolled Keywords: | tax aggressiveness, liquidity, leverage, profitability, company size, capital intensity |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email Lib.stiemahardhika@gmail.com |
| Date Deposited: | 07 Aug 2019 03:05 |
| Last Modified: | 07 Aug 2019 03:05 |
| URI: | http://repository.mahardhika-library.id/id/eprint/593 |
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