Image of Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016 – 2018)
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Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016 – 2018)

This study aims to examine the effect of leverage, liquidity, profitability and company size on tax aggressiveness.The research method used in this research is descriptive method. The study population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Samples from the study were 237 companies selected using the purposive sampling method. The analytical method used is multiple linear regression. The level of tax aggressiveness is calculated using a cash effective tax rate proxy.The results showed that partial leverage significantly influenced the tax aggressiveness with a significant value (0.015

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0302)
02 03. 119 (0302)
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Informasi Detail
Judul Seri
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No. Panggil
02 03. 119 (0302)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0302)
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
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