WIDJAYA, TAMIA (2021) PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Cover)
COVER - Tamia Widjaya.pdf Download (1MB) |
|
Text (Bab 1)
BAB I - Tamia Widjaya.pdf Restricted to Registered users only Download (1MB) |
|
Text (Bab 2)
BAB II - Tamia Widjaya.pdf Restricted to Registered users only Download (2MB) |
|
Text (Bab 3)
BAB III - Tamia Widjaya.pdf Restricted to Registered users only Download (1MB) |
|
Text (Bab 4)
BAB IV - Tamia Widjaya.pdf Restricted to Registered users only Download (1MB) |
|
Text (Bab 5)
BAB V - Tamia Widjaya.pdf Restricted to Registered users only Download (770kB) |
|
Text (Daftar pustaka)
DAFTAR PUSTAKA - Tamia Widjaya.pdf Restricted to Registered users only Download (1MB) |
|
Text (Lampiran)
LAMPIRAN-LAMPIRAN - Tamia Widjaya.pdf Restricted to Registered users only Download (1MB) |
Abstract
Penelitian ini bertujuan untuk menguji pengaruh Likuiditas, Profitabilitas dan Leverage terhadap Agresivitas Pajak pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan teknik analisis yang digunakan yaitu regresi linier berganda yang meliputi uji normalitas, uji asumsi klasik dan uji hipotesis. Menggunakan SPSS Versi 25. Total sampel dalam penelitian ini sebanyak 35 perusahaan yang memenuhi kriteria dari total 49 perusahaan properti dan real estate. Sehingga didapat 140 data yang digunakan sebagai sampel penelitian. Hasil penelitian menunjukkan bahwa variabel likuiditas berpengaruh signifikan terhadap agresivitas pajak, variabel profitabilitas berpengaruh signifikan terhadap agresivitas pajak, dan variabel leverage berpengaruh signifikan terhadap agresivitas pajak. Secara simultan variabel likuiditas, profitabilitas dan leverage berpengaruh signifikan terhadap agresivitas pajak. Kata kunci : Likuiditas, Profitabilitas, Leverage, Agresivitas Pajak. This research aims to determine the effect of Liquidity, Profitability and Leverage on Tax Aggressiviness of property and real estate companies that listed on Indonesia Stock Exchange periode 2016-2019. Sample selection method that used in this research is purposive sampling method and analytical techniques used in this research is multiple linear regression which include normality test, classic assumptions and hypothesis test. Using by SPSS Version 25. The total sample in this research was 35 companies that met the criteria from a total 49 property and real estate companies. So that obtained 140 data used as research sample. The result shows that liquidity variabel has a significant effect on tax aggressiveness, profitability variabel has a significant effect on tax aggressiveness, and leverage variabel has a significant effect on tax aggressiveness. Liquidity, Profitability, and Leverage simultaneously has significant effect on Tax Aggressiveness. Keywords : Liquidity, Profitability, Leverage, Tax Aggressiveness.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110166 |
| Uncontrolled Keywords: | Likuiditas, Profitabilitas, Leverage, Agresivitas Pajak.Liquidity, Profitability, Leverage, Tax Aggressiveness. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 10 Mar 2022 07:36 |
| Last Modified: | 10 Mar 2022 07:36 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57747 |
Actions (login required)
 |
View Item |
