CD Skripsi
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Good Corporate Governance Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)
The purpose of this study is to examine the effect of company size, profitability,
leverage, good corporate governance on tax aggressiveness. The independent variables
used in this study are company size, profitability, leverage, good corporate governance.
While the dependent variable in this study is tax aggressiveness measured using book tax
different (BTD). The population taken as the object of observation was 429
manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018.
Determination of the sample is made by applying the purposive sampling method and
obtaining a sample of 219 manufacturing companies based on certain criteria. The
results showed that company size had a significant effect on tax aggressiveness with a
significant level of 0.011
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