PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2017)

RACHMANI, NURUL AULIA (2019) PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2017). S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this research is to analyze the effect of liquidity, leverage, and profitability againts corporate tax aggressiveness. This research uses manufacturing industries listed on Bursa Efek Indonesia in 2014-2017 as the population. Using purposive sampling technique, 100 data are selected as samples. The result of multiple regression analysis shows that the impact of liquidity has the influenceof corporate tax aggressiveness. Therefore leverage, profitability is not able to show an influence on tax aggressiveness. Key words: Analyze, effect of liquidity, leverage, profitability, and tax aggressiveness Tujuan dari penelitian ini adalah menganalisa pengaruh likuiditas, leverage¸ dan profitabilitas terhadap agresivitas pajak perusahaan. Penelitian ini menggunakan industry manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2017 sebagai populasi. Dengan menggunakan teknik purposive sampling, 100 data terpilih sebagai sampel. Hasil analisis regresi berganda menunjukan bahwa likuiditas memiliki pengaruh agresivitas pajak perusahaan. Sementara untuk leverage, profitabilitas tidak mampu menunjukkan pengaruh terhadap agresivitas pajak. Kata kunci: Analisis pengaruh likuiditas, leverage, profitabilitas, dan agresivitas pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 270
NIM/NIDN Creators: 43215110479
Uncontrolled Keywords: Analisis pengaruh likuiditas, leverage, profitabilitas, dan 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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Jan 2022 03:39
Last Modified: 26 Jan 2022 03:39
URI: http://repository.mercubuana.ac.id/id/eprint/54634

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