Image of Pengaruh Leverage, Ukuran Perusahaan, Kepemilikan Manajerial Dan Profitabilitasterhadap Tax Aggressive Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Tahun 2012-2014
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Pengaruh Leverage, Ukuran Perusahaan, Kepemilikan Manajerial Dan Profitabilitasterhadap Tax Aggressive Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Tahun 2012-2014

This study aims to examine the influence of leverage, size, managerial Ownership and profability on tax aggressive. Tax aggressive is a dependent variable in this study that measured effective tax rate. Independent variable in this study are leverage, firm size, manajerial ownership and probability. Probability is proxy by return on asset. The sample of this research are the manufacture firms listed in Indonesian Stock Exchange in 2012-2014. The sample are collected using purposive sampling method and resulted 90 firms become the samples. Data analyzed by classic assumption tests and examination hypothesis by multiple regression method.The result of this research show that leverage do not have a significant effect to tax aggressive. While the other variable, firm size, manajerial ownership, and profitability have significant effect to tax aggressive. Keywords : Tax Aggressive, Leverage, Firm Size, Manajerial Ownership, Probability

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0047)
02 03. 117 (0047)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0047)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
x, 74 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0047)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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