PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Selama Masa Pandemi Tahun 2020)

MELANDARI, FEBRIANA NOORWAHYU (2022) PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Selama Masa Pandemi Tahun 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax planning actions that use methods that are classified as legal (tax avoidance) or illegal (tax evasion) with the aim of reducing the tax burden are called tax aggressiveness. This research was conducted to examine the effect of profitability, leverage, liquidity on tax aggressiveness. The object of this research is the mining sector companies listed on the Indonesia Stock Exchange during the 2020 Pandemic Period. This research was conducted with a quantitative descriptive approach. The research method used is Descriptive Statistics Test, Classical Assumption Test and Hypothesis Testing using SPSS Statistics 22. The results of this study are expected to be useful as a reference in helping increase knowledge in taxation. The results of this study prove that Profitability has an effect on Tax Aggressiveness, Leverage and Liquidity have an effect on Tax Aggressiveness. Keywords: Profitability, Leverage, Liquidity, Tax Aggressiveness. Tindakan perencanaan pajak yang menggunakan cara yang tergolong legal (tax avoidance) atau ilegal (tax evasion) dengan tujuan untuk mengurangi beban pajak disebut agresivitas pajak. Penelitian ini dilakukan untuk menguji Pengaruh Profitabilitas, Leverage, Likuiditas Terhadap Agresivitas Pajak. Objek penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Selama Masa Pandemi Tahun 2020. Penelitian ini dilakukan dengan pendekatan deskriptif kuantitatif. Metode penelitian yang digunakan yaitu Uji Statistika Deskriptif, Uji Asumsi Klasik dan Uji Hipotesis dengan menggunakan SPSS Statistics 22. Hasil penelitian ini diharapkan bermanfaat sebagai referensi dalam membantu menambah ilmu pengetahuan dalam perpajakan. Hasil penelitian ini membuktikan bahwa Profitabilitas berpengaruh terhadap Agresivitas Pajak, Leverage dan Likuiditas berpengaruh terhadap Agresivitas Pajak. Kata Kunci : Profitabilitas, Leverage, Likuiditas, Agresivitas Pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 201
NIM/NIDN Creators: 43218010129
Uncontrolled Keywords: Profitabilitas, Leverage, Likuiditas, Agresivitas Pajak.
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 > 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 > 657.46 Tax Accounting/Akuntansi Pajak
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: ADELINA HASNA SETIAWATI
Date Deposited: 07 Nov 2022 02:59
Last Modified: 07 Nov 2022 02:59
URI: http://repository.mercubuana.ac.id/id/eprint/71364

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