Image of Pengaruh Likuiditas, Leverage, Manajemen Laba, Dan Kepemilikan Institusional Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2014-2017)
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Pengaruh Likuiditas, Leverage, Manajemen Laba, Dan Kepemilikan Institusional Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2014-2017)

ABSTRACT
This study aims to examine the effect of liquidity, leverage, earnings management and institutional ownership on tax aggressiveness. The author also examines the effect of company size as a moderating variable. This type of data is secondary in the form of company annual reports. while the study population is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. Samples from the study were as many as 92 annual riport companies selected using the purposive sampling method. The analytical method used is multiple linear regression and moderated regression analysis (MRA). The level of tax aggressiveness is calculated using an effective taxe rate proxy. The results showed that liquidity has a negative effect on tax aggressiveness with a significant value of 0,000, earnings management has a negative effect on tax aggressiveness with a significant value of 0.011, and institutional ownership has a negative effect on tax aggressiveness with a significant value of 0.032. While the results of the study show that leverage has no effect on tax aggressiveness with a significant value of 0.643. It was also found that company size could moderate the effect of liquidity on tax aggressiveness with a significant value of 0.040, company size could moderate the effect of earnings management on tax aggressiveness with a significant value of 0.004, and company size could moderate the effect of institutional ownership on tax aggressiveness with a significant value of 0.001. The coefficient of determination in this study 0.391 shows that 39.1% of the variations that occur in tax aggressiveness are influenced by liquidity, leverage, earnings management, institutional ownership, and company size and the remaining 60.9% is influenced by other variables not included in this study.

Keywords: liquidity, leverage, earnings management, institutional ownership, company size, tax aggressiveness.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0246)
02 03. 119 (0246)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0246)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xv, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0246)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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