Oknesia, Winda (2019) PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2017. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, dan leverage terhadap agresivitas pajakpada perusahaan manufaktur sektor konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan dalam penelitian ini adalah metode kuantitaif yang diukur dengan menggunakan metode berbasis regresi linier yang diolah dengan menggunakan program aplikasi Eviews versi 10. Populasi dari penelitian ini adalah perusahaan manufaktur sektor konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013 – 2017. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 9 perusahaan maufaktur sehingga total observasi dalam penelitian ini sebanyak 45 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder dengan banyak sample (cross section). Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi www.idx.co.id. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian membuktikan bahwa profitabilitas berpengaruh signifikan terhadap agresivitas pajak, sedangkan likuiditas dan leverage tidak berpengaruh terhadap agresivitas pajak. Kata Kunci : Agresivitas Pajak, Profitabilitas, Likuiditas, Leverage This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness in consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative method that is measured using a 2 linear regression based method that is processed using the Eviews version 10. Application program The population of this study is the consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013 - 2017. Samples are determined based on purposive sampling method, with a total sample of 9 companies willing to invoice so that the total observations in this study were 45 observations. The data used in this study are secondary data with many samples (cross section). Data collection techniques using the documentation method through the official website www.idx.co.id. This study uses multiple linear regression analysis. The results of the study prove that profitability has a significant effect on tax aggressiveness, while liquidity and leverage have no effect on tax aggressiveness. Key words : Tax aggressiveness, profitability, liquidity, leverage
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 24 Nov 2021 03:59 | ||||||||
| Last Modified: | 24 Nov 2021 03:59 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5967 |
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