CD Skripsi

Pengaruh Ukuran Perusahaan, Tingkat Hutang, Profitabilitas, Dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan (Studi Empiris Perusahaan Perdagangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

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ABSTRACT

This study aims to examine the effect of Company Size, Debt Level, Profitability, and Independent Commissioners on Tax Aggressiveness in trading companies listed on the IDX. The population in this study are all trading companies in Indonesia which are listed on the Indonesia Stock Exchange in the 2015-2017 period. Based on the sampling technique used in this study, namely purposive sampling, 29 trading companies were chosen to be listed on the Indonesia Stock Exchange during 2015-2017. Hypothesis testing is done by using multiple linear analysis techniques using SPSS test version 22. The results of the study show that: 1) Firm size influences the tax aggressiveness of trading companies, 2) Debt level influences the tax aggressiveness of trading companies, 3) Profitability affects the tax aggressiveness of trading companies, and 4) Independent Commissioner influences the tax aggressiveness of trading companies.

Keywords: Company Size, Debt Level, Profitability, Independent Commissioners, Tax Aggressiveness, and trading companies.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0309)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0309)

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

DAUS

Versi lain/terkait

Lampiran Berkas

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