PENGARUH PROFITABILITAS, GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TINDAKAN PAJAK AGRESIF (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2013 – 2017)

HIDAYAT, DESI YANTI (2020) PENGARUH PROFITABILITAS, GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TINDAKAN PAJAK AGRESIF (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2013 – 2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the Effect of Profitability, Good Corporate Governance and Leverage, on Aggressive Tax Actions (Empirical Study in Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange 2013-2017). The data obtained were 16 companies with an observation period from 2013 to 2017. The data analysis method used in this study was multiple regression analysis. Research shows that profitability proxied by Return on Assets (ROA) has a negative effect on tax aggressive actions, leverage has a significant effect on tax aggressive actions, good corporate governance that is proxied by independent commissioners has no effect on actions aggressive tax on manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. Keywords: Profitability, Good Corporate Governance, Leverage and Aggressive Tax Actions.

Item Type: Thesis (S1-Sarjana)
NIM: 43214110253
Uncontrolled Keywords: Profitability, Good Corporate Governance, Leverage and Aggressive Tax Actions.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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 > 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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 04 Nov 2020 05:43
Last Modified: 04 Nov 2020 05:43
URI: http://repository.mercubuana.ac.id/id/eprint/57965

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