Analisis Pengaruh Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Tax Aggressiveness) (Studi Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2020)
| ctrlnum |
8577 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://eprints.perbanas.ac.id/8577/</relation><title>Analisis Pengaruh Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Tax Aggressiveness) (Studi Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2020)</title><creator>Dewi, Deshinta Romlyana</creator><subject>657.46 - TAX ACCOUNTING</subject><description>Taxes for companies as costs that reduce company profits. Taxes have a coercive element that makes companies practice tax resistance, namely active tax resistance and passive tax resistance. The two tax resistances that dominate the company's strategy to avoid taxes are active tax resistance which can be realized in the form of tax aggressiveness. 
The data used is secondary data. This study uses data sourced officially from the Indonesia Stock Exchange. The method used for research data is collected by viewing the existing web, reading, collecting documents, recording, and analyzing data or information on financial reports that have been published by the company to obtain data on profitability, leverage, liquidity and company size on tax aggressiveness. In this study, multiple linear regression analysis was used with the help of the SPSS program. 
This research was conducted with the aim of knowing the test results from the test of the effect caused by the profitability, leverage, liquidity and company size in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for 5 years, from 2016 to 2020. Based on the test results, it is obtained the results of hypothesis testing so as to obtain the following hypotheses: Profitability has no effect on tax aggressiveness. Leverage has no effect on tax aggressiveness. Liquidity affects tax aggressiveness. Company Size Affects Tax Aggressiveness
Keywords: Tax Aggressiveness, Profitability, Leverage, Liquidity, Company Size</description><date>2021</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/8577/1/ARTIKEL%20ILMIAH.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/8577/49/COVER.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/8577/3/BAB%20I.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/8577/4/BAB%20II.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/8577/5/BAB%20III.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/8577/6/BAB%20IV.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/8577/7/BAB%20V.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>http://eprints.perbanas.ac.id/8577/8/LAMPIRAN.pdf</identifier><identifier> Dewi, Deshinta Romlyana (2021) Analisis Pengaruh Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Tax Aggressiveness) (Studi Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2020). Undergraduate thesis, Universitas Hayam Wuruk Perbanas. </identifier><recordID>8577</recordID></dc>
|
| language |
eng |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
Dewi, Deshinta Romlyana |
| title |
Analisis Pengaruh Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Tax Aggressiveness) (Studi Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2020) |
| publishDate |
2021 |
| topic |
657.46 - TAX ACCOUNTING |
| url |
http://eprints.perbanas.ac.id/8577/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/8577/49/COVER.pdf http://eprints.perbanas.ac.id/8577/3/BAB%20I.pdf http://eprints.perbanas.ac.id/8577/4/BAB%20II.pdf http://eprints.perbanas.ac.id/8577/5/BAB%20III.pdf http://eprints.perbanas.ac.id/8577/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/8577/7/BAB%20V.pdf http://eprints.perbanas.ac.id/8577/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/8577/ |
| contents |
Taxes for companies as costs that reduce company profits. Taxes have a coercive element that makes companies practice tax resistance, namely active tax resistance and passive tax resistance. The two tax resistances that dominate the company's strategy to avoid taxes are active tax resistance which can be realized in the form of tax aggressiveness.
The data used is secondary data. This study uses data sourced officially from the Indonesia Stock Exchange. The method used for research data is collected by viewing the existing web, reading, collecting documents, recording, and analyzing data or information on financial reports that have been published by the company to obtain data on profitability, leverage, liquidity and company size on tax aggressiveness. In this study, multiple linear regression analysis was used with the help of the SPSS program.
This research was conducted with the aim of knowing the test results from the test of the effect caused by the profitability, leverage, liquidity and company size in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for 5 years, from 2016 to 2020. Based on the test results, it is obtained the results of hypothesis testing so as to obtain the following hypotheses: Profitability has no effect on tax aggressiveness. Leverage has no effect on tax aggressiveness. Liquidity affects tax aggressiveness. Company Size Affects Tax Aggressiveness
Keywords: Tax Aggressiveness, Profitability, Leverage, Liquidity, Company Size |
| id |
IOS3648.8577 |
| institution |
Universitas Hayam Wuruk Perbanas |
| institution_id |
614 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Hayam Wuruk Perbanas |
| library_id |
675 |
| collection |
Perbanas Institutional Repository |
| repository_id |
3648 |
| subject_area |
Banks/Bank, Perbankan Business/Bisnis Accounting/Akuntansi Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan |
| city |
KOTA SURABAYA |
| province |
JAWA TIMUR |
| repoId |
IOS3648 |
| first_indexed |
2023-07-12T10:53:22Z |
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2023-07-12T10:53:22Z |
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dc |
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1771219079187660800 |
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17.610487 |