Image of Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Intensitas Persediaan Dan Intensitas Aset Tetap Terhadap Agresivitas Pajak (Studi Pada Perusahaan Manufaktur Yang Listing Di Bei Tahun 2014-2015)
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Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Intensitas Persediaan Dan Intensitas Aset Tetap Terhadap Agresivitas Pajak (Studi Pada Perusahaan Manufaktur Yang Listing Di Bei Tahun 2014-2015)

The purpose of this study was to analyzed the influence of size, leverage, profitability, inventory intensity and fixed asset intensity to the tax aggressiveness on manufacturing companies listed on Indonesia Stock Exchange period 2014 to 2015. Independent variables used in this study are size, leverage, profitability, inventory intensity and fixed asset intensity. While dependent variable in this study is the tax aggressiveness. This research was conducted at a manufacturing company listed on the Indonesian Stock Exchange in 2014-2015. The sample in the study amounted to 116 companies. Sampling method in this research using purposive sampling method. Data collection techniques use some sample selection criteria. This study used multiple regression analysis techniques to describe the phenomenon or characteristics of data with the help program Statistical Product and Service Solution version 21. The test result showed that size did not influence on the tax aggressiveness, which result tcount (-0,268) > ttable (1,983) and have 0,789 > 0,05 on significance test. Leverage did not influence on the tax aggressiveness, which result tcount (1,244) > ttable (1,983) and have 0,216 > 0,05 on significance test. Profitability shows a significant influence on tax aggressiveness, which result tcount (-2,441) > ttable (1,983) and have 0,018 < 0,05 on significance test. Inventory intensity did not influence on the tax aggressiveness, which result tcount (1,413) < ttable (1,983) and have 0,161 > 0,05 on significance test. And testing the last variable, fixed asset intensity shows significant influence on tax aggressiveness, which result tcount (4,355) > ttable (1,983) and have 0,000 < 0,05 on significance test. The coefficient determination is 0,265, which showed the effect of size, leverage, profitability, inventory intensity and fixed asset intensity as independent variable was 26,5% while the rest 73,5% is explained by other variables not included in this research.
Keywords: Size, Leverage, Profitability, Inventory Intensity, Fixed Asset Intensity and Tax Aggressiveness

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0349)
02 03. 117 (0349)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0349)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0349)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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