Styyo, Annisa Ayu (2024) PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang terdaftar di BEI Periode Tahun 2017-2021). S1 thesis, Universitas Mercu Buana-Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (COVER)
43218110066-Annisa Ayu Styyo- 01 Cover - Annisa Ayu Styyo.pdf Download (479kB) |
|
Text (BAB I)
43218110066-Annisa Ayu Styyo- 02 Bab 1 - Annisa Ayu Styyo.pdf Restricted to Registered users only Download (97kB) |
|
Text (BAB II)
43218110066-Annisa Ayu Styyo- 03 Bab 2 - Annisa Ayu Styyo.pdf Restricted to Registered users only Download (417kB) |
|
Text (BAB III)
43218110066-Annisa Ayu Styyo- 04 Bab 3 - Annisa Ayu Styyo.pdf Restricted to Registered users only Download (267kB) |
|
Text (BAB IV)
43218110066-Annisa Ayu Styyo- 05 Bab 4 - Annisa Ayu Styyo.pdf Restricted to Registered users only Download (213kB) |
|
Text (BAB V)
43218110066-Annisa Ayu Styyo- 06 Bab 5 - Annisa Ayu Styyo.pdf Restricted to Registered users only Download (83kB) |
|
Text (DAFTAR PUSTAKA)
43218110066-Annisa Ayu Styyo- 08 Daftar Pustaka - Annisa Ayu Styyo.pdf Restricted to Registered users only Download (252kB) |
|
Text (LAMPIRAN)
43218110066- Annisa Ayu Styyo- 09 Lampiran - Annisa Ayu Styyo.pdf Restricted to Registered users only Download (839kB) |
Abstract
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari leverage, profitabilitas dan likuiditas terhadap agresivitas pajak perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penentuan sampel menggunakan metode purposive sampling. Berdasarkan kriteria sampel yang telah ditetapkan, diperoleh 95 sampel dari 19 perusahaan selama 5 tahun. Penelitian dilakukan dengan pendekatan deskriptif kuantitatif. Pengolahan data dalam penelitian ini menggunakan program IBM SPSS versi 25 dengan menguji kelayakan model yang diantaranya adalah melakukan analisis terhadap uji statistik deskriptif, uji asumsi klasik dan uji hipotesis. Uji hipotesis dalam penelitian ini dilakukan dengan menggunakan uji regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa leverage berpengaruh positif dan signifikan terhadap agresivitas pajak, profitabilitas tidak berpengaruh signifikan terhadap agresivitas pajak, dan likuiditas berpengaruh positif dan signifikan terhadap agresivitas pajak. This research was conducted with the aim of determining the effect of leverage, profitability and liquidity on the tax aggressiveness of food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Determination of the sample using the purposive sampling method. Based on predetermined sample criteria, 95 samples were obtained from 19 companies over 5 years. The research was conducted using a quantitative descriptive approach. Data processing in this research used the IBM SPSS version 25 program by testing the feasibility of the model, which included analyzing descriptive statistical tests, classical assumption tests and hypothesis testing. Hypothesis testing in this research was carried out using multiple linear regression tests. The results of this research show that leverage has a positive and significant effect on tax aggressiveness, profitability has no significant effect on tax aggressiveness, and liquidity has a positive and significant effect on tax aggressiveness.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110066 |
| Uncontrolled Keywords: | agresivitas pajak , leverage, profitabilitas, likuiditas. tax aggressiveness, leverage, profitability, liquidity. |
| 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: | FHADHILAH SHAFA ARISTA |
| Date Deposited: | 03 Mar 2025 02:35 |
| Last Modified: | 03 Mar 2025 02:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94590 |
Actions (login required)
 |
View Item |
