PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA LIKUIDITAS,DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdafatar Di Bursa Efek Indonesia Tahun 2018-2020)

SURBAKTI, DANNY HARAPENTA (2023) PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA LIKUIDITAS,DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdafatar Di Bursa Efek Indonesia Tahun 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aimed to Related Party Transaction, Liquidity,and Leverage tax aggressiveness. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. There were 63 companies as research samples obtained using purposive sampling technique based on predetermined criteria. The analysis method was a multiple linear regression analysis method using the SPSS (Statistical Product and Service Solutions,version 2023) application. The dependent variable of this research was tax aggressiveness and the independent variable was corporate Related Party Transaction, Liquidity,and Leverage. The results indicated that the leverage and Liquidity had a significant positive effect on tax aggressiveness, while Related Party Transaction had no effect on tax aggressiveness. Keywords : Related Party Transaction, Liquidity,and Leverage Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui pengaruh Transaksi Hubungan Istimewa,Likuiditas,dan Leverage terhadap agresivitas pajak. Penelitian ini ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2020. Sampel dalam penelitian ini diperoleh dengan menggunakan teknik purposive sampling dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 63 perusahaan. Metode analisis yang digunakan adalah metode analisis regresi linear berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions,versi 2023). Variabel dependen dalam penelitian ini adalah agresivitas pajak dan variabel Independennya adalah pengaruh Transaksi Hubungan Istimewa,Likuiditas,dan Leverage. Hasil penelitian menunjukkan bahwa Likuiditas dan Leverage memiliki perngaruh positif signifikan terhadap agresivitas pajak, sedangkan Penagaruh Transaksi Hubungan Istimewa tidak berpengaruh terhadap agresivitas pajak. Kata Kunci : Transaksi Hubungan Istimewa,Likuiditas,Leverage,Agresivitas Pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 192
NIM/NIDN Creators: 43220110063
Uncontrolled Keywords: Transaksi Hubungan Istimewa,Likuiditas,Leverage,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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 09 Nov 2023 04:01
Last Modified: 09 Nov 2023 04:01
URI: http://repository.mercubuana.ac.id/id/eprint/84056

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