Marzuqi, Iqbal (2021) PENGARUH LIKUIDITAS, LEVERAGE, CAPITAL INTENSITY, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini menguji pengaruh likuiditas, leverage, capital intensity, komisaris independen, komite audit dan ukuran perusahaan terhadap agresivitas pajak. Agresivitas pajak merupakan suatu tindakan yang dilakukan perusahaan untuk mengurangi kewajiban pajak dengan tujuan untuk memperbesar keuntungan perusahaannya. Metode purposive sampling digunakan untuk memperoleh data penelitian. Penelitian ini dilakukan di perusahaan sektor real estate dan property yang terdaftar di BEI pada tahun 2015-2019. Sehingga total sampel yang diperoleh adalah 120 sampel. Model pengukuran menggunakan Efective Tax Rate (ETR) dangan teknik analisis menggunakan regresi data panel aplikasi program Eviewsn9. Hasil Penelitian yang telah dilakukan likuiditas positif tidak signifikan, leverage positif tidak signifikan, capital intensity negatif tidak signifikan, komisaris independen positif tidak signifikan, komite audit positif tidak signifikan dan ukuran perusahaan negatif tidak signifikan. This study examines the effect of liquidity, leverage, capital intensity, independent commissioners, audit committee and firm size on tax aggressiveness. Tax aggressiveness is an action taken by a company to reduce tax obligations with the aim of increasing the company's profits. Purposive sampling method was used to obtain research data. This research was conducted in real estate and property sector companies listed on the IDX in 2015-2019. So that the total sample obtained is 120 samples. The measurement model uses the effective tax rate (ETR) with the analysis technique using panel data regression in the Eviews 9 application program. The results of the research that positive liquidity were not significant, positive leverage was not significant, negative capital intensity was not significant, positive independent commissioners were not significant, positive audit committee was not significant and negative firm size was not significant.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2288 NIM.17.05.52.0218 |
| Uncontrolled Keywords: | Agresivitas Pajak, Likuiditas, Leverage, Capital Intensity, Komisaris Independen, Komite Audit dan Ukuran Perusahaan |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 07 Jun 2021 02:33 |
| Last Modified: | 07 Jun 2021 02:33 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7794 |
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