PENGARUH LIKUIDITAS, LEVERAGE, CAPITAL INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2015 - 2017)

ANGWEL, CINDY FRANSISCA (2019) PENGARUH LIKUIDITAS, LEVERAGE, CAPITAL INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2015 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research arm to know the influence of liquidity, leverage, capital intensity, and company size of the aggressiveness of tax (Emperical Study on Manufacturing Companies Listed in Indonesian Stock Exchange 2015-2017 period). The object of this research is manufacturing companies listed in Indonesian Stock Exchange 2015-2017 period. This study using purposive sampling criteria. Samples are 70 manufacturing companies that meet the criteria. Data analysis using mutiple linear regression. The result of this study indicate that liquidity and company size does not afferct the tax aggressiveness. While leverage and capital intensity affect the aggressivebess of tax. Keywords : liquidity, leverage, capital intensity, company size, manufacturing companies. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, capital intensity, dan ukuran perusahaan terhadap agresivitas pajak perusahaan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2015-2017). Objek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Penelitian ini menggunakan purposive sampling. Sampel yang digunakan sebanyak 70 perusahaan manufaktur yang memenuhi kriteria. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian ini menujukkan bahwa likuiditas dan ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak. Sedangkan leverage dan capital intensity berpengaruh terhadap agresivitas pajak. Kata Kunci : Likuiditas, Leverage, Capital Intensity, Ukuran Perusahaan, Agresivitas Pajak, Perusahaan Manufaktur.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 576
NIM/NIDN Creators: 43214010083
Uncontrolled Keywords: Likuiditas, Leverage, Capital Intensity, Ukuran Perusahaan, Agresivitas Pajak, Perusahaan Manufaktur.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Jan 2019 04:59
Last Modified: 22 Jan 2019 08:01
URI: http://repository.mercubuana.ac.id/id/eprint/46551

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