GUNADI, MUHAMAD RUDI (2021) PENGARUH LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2015 ? 2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to see the effect of liquidity, leverage, and company size on tax aggressiveness as measured by the Effective Tax Rate (ETR). In mining companies listed on the IDX for the 2015-2019 period. The research design used causal research. The sample used was purposive sampling method. There were 13 mining companies selected. The method of analysis in this study uses the classical assumption test and multiple linear regression analysis. The results of this study indicate that the liquidity variable has a negative effect on tax aggressiveness. Meanwhile, leverage and firm size have no effect on tax aggressiveness. Keywords: Liquidity, Leverage, Company Size, Tax Aggressiveness. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, dan ukuran perusahaan terhadap agresivitas pajak yang diukur menggunakan Effective Tax Rate (ETR). Pada perusahaan pertambangan yang terdaftar di BEI periode 2015-2019. Desain penelitian yang digunakan penelitian kausal. Sampel yang digunakan dengan metode purposive sampling. Perusahaan pertambangan yang terpilih sebanyak 13 perusahaan. Metode analisis dalam penelitian ini menggunakan uji asumsi klasik dan analisis regresi linear berganda. Hasil penelitian ini menunjukan variabel likuiditas berpengaruh negatif terhadap agresivitas pajak. Sedangkan variabel leverage dan ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak. Kata kunci : Likuiditas, Leverage, Ukuran Perusahaan, Agresivitas Pajak.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43218110152 |
| Uncontrolled Keywords: | Likuiditas, Leverage, Ukuran Perusahaan, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 25 Jul 2023 01:18 |
| Last Modified: | 25 Jul 2023 01:18 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79547 |
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