PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018 )

RAHAYU, AI HAYATI (2020) PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018 ). S1 thesis, Universitas Mercu Buana.

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Abstract

The research aims to determine the effect of liquidity, leverage and profitability on tax aggressiveness. This research uses secondary data containing the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during the 2015- 2018 period which can be viewed on the official website, www.idx.co.id . The sampling technique uses purposive sampling obtained by 191 companies. The analytical method used is multiple regression analysis. Data processing using SPSS 25 for Windows and Microsoft Excel. The results of this study indicate that Profitability has a significant negative effects on tax aggressiveness. Liquidity and leverage have no effect on tax aggressiveness. Keywords: liquidity, leverage, profitability, tax agressiveness Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage dan profitabilitas terhadap agresivitas pajak. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2015- 2018 yang dapat dilihat di situs resmi yaitu www.idx.co.id . Teknik pengambilan sampel menggunakan purpose sampling diperoleh 191 perusahaan. Metode analisis yang digunakan adalah analisis regresi berganda. Pengolahan data menggunakan SPSS 25 for windows dan microsoft excel. Hasil penelitian ini menunjukan bahwa Profitabilitas berpengaruh signifikan kearah negatif terhadap agresivitas pajak. Likuiditas dan leverage tidak berpengaruh terhadap agresivitas pajak. Kata Kunci: Likuiditas, Leverage, Profitabilitas, Agresivitas Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 178
NIM/NIDN Creators: 43216110459
Uncontrolled Keywords: Likuiditas, Leverage, Profitabilitas, Agresivitas Pajak.
Subjects: 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Feb 2022 11:38
Last Modified: 15 Feb 2022 11:38
URI: http://repository.mercubuana.ac.id/id/eprint/56157

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