CD Skripsi

Pengaruh Leverage, Likuiditas Dan Komisaris Independen Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Kontrol (Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)

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This research aims to empirically test the influence of Leverage, Liquidity and Independent Commissioners on the Tax Aggressiveness (Empirical Study of Consumer Cyclicals Companies Listed on the Indonesian Stock Exchange in 2020-2023).
The population in this study includes all Consumer Cyclicals companies listed on the Indonesian Stock Exchange in 2020-2022, namely 140 companies. The sample in this research was 25 companies which were studied for 3 years, resulting in a total sample of 75 samples. Sampling in this study used a purposive sampling method, while the data processing method in this study was multiple linear regression analysis using SPSS version 25 software for data processing applications.
The results of the research show that the Leverage variable has a significance value of 0.000 < 0.05, Liquidity has a significance value of 0.048 >
0.05 and Independent Commissioners has a significance value of 0.877 > 0.05. This means that the Leverage and Liquidity variable influences the Tax Aggressiveness. Meanwhile Independent Commissioners have no effect on the Tax Aggressiveness.
Keywords: Tax Aggressiveness, Leverage, Liquidity, Independent Commissioners

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112851

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112851

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

Vina

Versi lain/terkait

Lampiran Berkas

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