PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019)

HIDAYATI, FITRINA (2021) PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study was to determine the effect of leverage, liquidity, firm size, and capital intensity on tax aggressiveness using the measurement of Effective Tax Rate (ETR). The sample selection in this study was carried out by purposive sampling. The samples obtained were 201 that met the criteria. The data analysis techniques used in this research are descriptive statistics, classical assumption test, and multiple regression analysis. The results of the analysis show that leverage and capital intensity has a negative effect on the tax aggressiveness, while liquidity has no effect on the tax aggressiveness, and firm size has a positive effect on the tax aggressiveness.

Item Type: Thesis (S1)
Uncontrolled Keywords: leverage, liquidity, firm size, capital intensity, effective tax rate, tax aggressiveness.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 23 May 2023 02:40
Last Modified: 23 May 2023 02:40
URI: https://repository.ump.ac.id:80/id/eprint/15659

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