Amrullah, Nyosiv (2022) PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Periode 2017-2020). Undergraduate thesis, UNIVERSITAS STIKUBANK SEMARANG.
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Abstract
Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh leverage, profitabilitas, dan ukuran perusahaan terhadap agresivitas pajak. Data yang digunakan pada pengelitian ini adalah data sekunder yang didapat dari Bursa Efek Indonesia (BEI). Populasi yang digunakan pada penelitian ini yaitu perusahaan yang ada di sektor manufaktur. Metode pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel yang memenuhi kriteria pada penelitian ini ada 50 perusahaan periode 2017-2020. Teknik pengumpulan data menggunakan teknik dokumentasi yang kemudian di uji dengan uji regresi linier berganda. Hasil analisis penelitian ini menunjukkan bahwa leverage berpengaruh negatif terhadap agresivitas pajak, sebaliknya profitabilitas dan ukuran perusahaan bepengaruh positif dan signifikan terhadap agresivitas pajak. This study was conducted to examine and analyze the effect of leverage, profitability, and firm size on tax aggressiveness. The data used in this research is secondary data obtained from the Indonesia Stock Exchange (IDX). The population used in this study are companies in the manufacturing sector. The sample selection method used purposive sampling method. The number of samples that meet the criteria in this study are 50 companies for the 2017-2020 period. Data collection techniques using documentation techniques which are then tested with multiple linear regression test. The results of the analysis of this study indicate that leverage has a negative effect on tax aggressiveness, whereas profitability and firm size have a positive and significant effect on tax aggressiveness
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2611 NIM.17.05.52.0004 |
| Uncontrolled Keywords: | Leverage, Profitabilitas, Ukuran Perusahaan, dan Agresivitas Pajak |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 17 May 2022 07:52 |
| Last Modified: | 17 May 2022 07:52 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/8377 |
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