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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)

UMIDAWATI / 1502110942 - Persona;

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


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Perpustakaan Universitas Riau 02 03. 119 (0302)
02 03. 119 (0302)
Disponible
Información detallada
Título de la serie
-
Localización física
02 03. 119 (0302)
Editorial
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019
Descripción física
vi, 71 hlm.; ill.; 29 cm
Idioma
Indonesia
ISBN/ISSN
-
Clasificación
02 03. 119 (0302)
Tipos de contenido
-
Tipos de medios
-
Tipos de soporte
-
Edición
-
Materia(s)
Akuntansi
Información específica
-
Mención de responsabilidad
DAUS
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Archivo adjunto
  • COVER
  • DAFTAR ISI
  • ABSTRAK
  • BAB I PENDAHULUAN
  • BAB II TINJAUAN PUSTAKA
  • BAB III METODE PENELITIAN
  • BAB IV HASIL DAN PEMBAHASAN
  • BAB V PENUTUP
  • DAFTAR PUSTAKA
  • LAMPIRAN
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