PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (studi empiris terhadap perusahaan transportasi yang terdaftar di BEI periode 2014 - 2018)

HIDAYAH, MIFTAHUL (2020) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (studi empiris terhadap perusahaan transportasi yang terdaftar di BEI periode 2014 - 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research aims to determine the impact of profitability, liquidity, leverage, and capital intensity against tax aggressiveness (empirical studies of transportation companies listed on the Indonesia Stock Exchange in 2014 – 2018). In this study using purposive sampling. The samples of this reasearch consists of 7 company of transportation which selected by using purposive sampling. Data analysis techniques used in this research is multiple linear regression using software SPSS version 22. The results for this research is showed that profitability and leverage are no effect on tax aggressiveness, for liquidity and capital intensity has an effect on tax aggressiveness. Keywords: profitability, liquidity, leverage, capital intensity, tax aggressiveness Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, dan capital intensity terhadap agresivitas pajak (studi empiris pada perusahaan transportasi yang terdafar di Bursa Efek Indonesia pada tahun 2014 – 2018). Pada penelitian ini menggunakan purposive sampling. Sampel yang telah memenuhi kriteria sebanyak 7 perusahaan transportasi. Teknik analisis data menggunakan regresi linier berganda dengan menggunakan software SPSS 22. Hasil untuk penelitian ini menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap agresivitas pajak, sedangkan untuk likuiditas dan capital intensity berpengaruh terhadap agresivitas pajak. Kata kunci: Profitabilitas, likuiditas, leverage, capital intensity, agresivitas pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 422
Call Number: SE/32/21/173
NIM/NIDN Creators: 43216010248
Uncontrolled Keywords: Profitabilitas, likuiditas, leverage, capital intensity, agresivitas pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
300 Social Science/Ilmu-ilmu Sosial > 380 Commerce, Communications, Transportation (Perdagangan, Komunikasi, Transportasi)
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 > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Putra Arsy Anugrah
Date Deposited: 30 May 2022 02:29
Last Modified: 22 Aug 2022 07:44
URI: http://repository.mercubuana.ac.id/id/eprint/54438

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