CD Skripsi

Pengaruh Likuiditas, Leverage, Dan Komite Audit Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

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This study aims to analyze the effect of liquidity, leverage, and audit
committee on tax aggressiveness. The dependent variable in this study were
measured using Effective Tax Rate (ETR). The population in this study was a
manufacturing companies listed on the Indonesia Stock Exchange period 2016-
2018. The total samples in this study were 74 companies determined by the
purposive sampling method. This study uses documentation data collection
methods obtained from data tracking through electronic media such as annual
report data and company financial statements that are sampled. Data processing
techniques in this study use the method of multiple linear regression analysis with
SPSS Version 25. The results of this study indicate that the liquidity and audit
committee have negative effect on tax aggressiveness, with p-value of liquidity
(0.000 < 0.05) and p-value of the audit committee (0.000 < 0.05). While leverage
has a positive effect on tax aggressiveness, with a p-value of leverage (0.000 <
0.05).
Keywords: Liquidity, Leverage, Audit Committee, Tax Aggressiveness.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0141)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0141)

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

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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