FAKIH, MUHAMMAD (2021) PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Leverage dan Likuiditas terhadap Agresivitas Pajak pada perusahaan manufaktur sektor industry dan kimia yang terdaftar di Bursa Efek Indonesia periode 2017-2020. 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 program SPSS 23. Total sampel dalam penelitian ini sebanyak 49 perusahaan yang memenuhi kriteria dari total 72 perusahaan manufaktur sektor industry dasar dan kimia. Sehingga didapat 196 data yang digunakan sebagai sampel penelitian. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap agresivitas pajak, leverage tidak berpengaruh terhadap agresivitas pajak, dan likuiditas berpengaruh positif signifikan terhadap agresivitas pajak. Dan secara simultan profitabilitas, leverage dan likuiditas berpengaruh signifikan terhadap agresivitas pajak. Kata kunci : Profitabilitas, Leverage, Likuiditas, Agresivitas Pajak. This research aims to determine the effect of Profitability, Leverage and Liquidity on Tax Aggressiviness of basic industrial and chemical manufacturing companies that listed on Indonesia Stock Exchange period 2017-2020. The 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 the SPSS 23 . The total sample in this research was 49 companies that met the criteria from a total 72 of basic industrial and chemical manufacturing companies. So that obtained 196 data used as research sample. The result shows that profitability has a significant negative effect on tax aggressiveness, leverage has no effect on tax aggressiveness, and liquidity has a significant positive effect on tax aggressiveness. And profitability, leverage and liquidity simultaneously has significant effect on tax aggressiveness. Keywords : Profitability, Leverage, Liquidity, Tax Aggressiveness.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110354 |
| Uncontrolled Keywords: | Profitabilitas, Leverage, Likuiditas, Agresivitas Pajak.Profitability, Leverage, Liquidity, 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: | 11 Mar 2022 02:31 |
| Last Modified: | 11 Mar 2022 02:31 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57780 |
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