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Analisis pengaruh Leverage, Likuiditas dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris pada perusahaan manufaktur sektor aneka industri yang terdaftar di BEI Periode 2014-2018
This study aims to examine the effect of leverage, liquidity and capital
intensity on corporate tax aggressiveness. The independent variables used in this
study are leverage, liquidity and capital intensity. While the dependent variable in
this study is tax aggressiveness measured using the effective tax rate (ETR).
Data collected in this study uses literature study and documentation
methods. The population in this study amounted to 44 manufacturing companies in
various industry sectors which were listed on the Indonesia Stock Exchange (IDX)
during the 2014-2018 period. The research sample was determined using the
purposive sampling method and obtained a sample of 14 manufacturing companies
in various industrial sectors based on certain criteria. Data analysis methods used
are descriptive statistical analysis, classic assumption tests, multiple linear
regression analysis and hypothesis testing. The programs used to process data are
SPSS version 23.00 and Microsoft Excel 2013.
Based on the partial test, the results of the study show that leverage has a
significant positive effect on corporate tax aggressiveness. While liquidity and
capital intensity do not significantly influence tax aggressiveness. And based on
simultaneous tests the results of the study showed that leverage, liquidity and capital
intensity significantly influence tax aggressiveness
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