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Pengaruh Manajemen Laba, Leverage, Intensitas Aset Tetap, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2018)

This research aims to examine the influence of earning management, leverage, fixed asset intensity, independent commissioner and firm size to tax aggresiveness on Sectoral Mining Companies Listed in Indonesia Stock Exchange in 2015-2018. Book Tax Differences (BTD) is used to measure aggressiveness tax. The population is all mining companies listed in Indonesia Stock Exchange at 2015 - 2018. Based on purposive sampling method, 15 companies are selected as samples. This research uses secondary data and was analysed by using multiple regression analysis with SPSS version 25.0. Based on the result of test in this research, the partial regression test (t test) indicate that earning management (Sig 0,003), leverage (Sig 0,021) and firm size (Sig 0,017) influence on aggressiveness tax. While fixed asset intensity (sig 0,197) and independent commissioner (Sig 0,828) has no influence on aggressiveness tax. Based on total Adjusted R Square result, showed that 46,8% variables of tax aggresiveness can be explained by variable of of earning management, leverage, fixed asset intensity, independent commissioner and firm size. And the rest of 53,2% can be explained by other variables which not included in this research.


Keyword: Earning Management, Leverage, Fixed Asset Intensity, Independent Commissioner, Firm Size, Tax Aggresiveness, Book Tax Differences

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0149)
02 03. 119 (0149)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0149)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0149)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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