Image of Pengaruh Ukuran Perusahaan, Leverage, Capital Intensity Dan Profitabilitas Terhadap Agresivitas Pajak Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2010-2015)
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CD Skripsi

Pengaruh Ukuran Perusahaan, Leverage, Capital Intensity Dan Profitabilitas Terhadap Agresivitas Pajak Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2010-2015)

This research is meant to test the influence of company size, leverage, capital intensity, and profitability to corporate tax aggressivity. The analytical method used in this study used multiple linear regression with the help of SPSS version 24. The data in this study is secondary data taken from the company's financial statements. The population in this research is 41 mining sector companies listed on BEI. Sampling is done by purposive sampling method, that is with drawal sample with certain consideration such as mining company listed in BEI, experiencing consecutive profit and using rupiah currency to get the number of sample as many as 8 companies with research period from 2010-2015. Data analysis method used is multiple linear regression analysis.The results of this study proves that firm size and profitability have an influence on corporate tax aggressivity, This is indicated by the value of tcount the variable size of the company of 2.187> from the value of ttable of 2.017, and Pvalue of 0.035 from ttable value of 2.017, and Pvalue smaller than the value of 0.05. While the leverage and capital intensity variables do not have an effect on corporate tax aggressivity, This is indicated by the leverage variable tcount value of 1.141 0.05 And the value of tcount the capital intensity variable of -0.615 0.05.Regression analysis results obtained by R2 equal to 0.368. This indicates that company size, leverage, capital intensity and profitability variable can explain y variable equal to 36,8%. While the remaining 63.2% influenced by the variables that are not observed in this research model. Keywords: Company Size, Leverage, Capital Intensity, Profitability, Tax Aggressivity

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0361)
02 03. 117 (0361)
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Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0361)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 91 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0361)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
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Pernyataan Tanggungjawab
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