ALDI, LEO (2020) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan dan intensitas persediaan terhadap agresivitas pajak. Objek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Perusahaan manufaktur yang terpilih menjadi sampel sebanyak 58 perusahaan. Penelitian menggunakan teknik analisis deskriptif dan analisis regresi linear berganda. Hasil dari penelitian ini menunjukan variabel profitabilitas dan leverage berpengaruh terhadap agresivitas pajak. Sedangkan variabel ukuran perusahaan dan intensitas persediaan tidak berpengaruh terhadap agresivitas pajak. kata kunci : profitabilitas, leverage, ukuran perusahaan, intensitas persediaan, agresivitas pajak The research arm to know the influence of profitability, leverage, company size and inventory intensity of tax aggressiveness of tax. The object of this research is manufacturing companies listed in Indonesia Stock Exchange 2015- 2017 period. Sampling using non-probability sampling techniques with purposive sampling method. Manufacturing companies selected as a sample of 58 companies. The study uses descriptive analysis techniques and multiple linear regression analysis. The results of this study indicate the variable profitability and leverage affect the tax aggressiveness. While the company size and inventory intensity variables does not affect the tax aggressiveness. Keywords : profitability, leverage, company size, inventory intensity, tax aggressiveness
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 19 462 |
| NIM/NIDN Creators: | 43215120387 |
| Additional Information: | profitabilitas, leverage, ukuran perusahaan, intensitas persediaan, agresivitas pajak |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 27 Jan 2022 04:21 |
| Last Modified: | 12 May 2022 03:07 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/54727 |
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