Image of Pengaruh Likuiditas, Kepemilikan Keluarga Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-1017)
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CD Skripsi

Pengaruh Likuiditas, Kepemilikan Keluarga Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-1017)

ABSTRACT
This study aims to examine: 1) the effect of liquidity on tax aggressiveness, 2) the effect of family ownership on tax aggressiveness, 3) the effect of firm size on tax aggressiveness, 4) the effect of audit committee variable as a moderating variable in the effect of liquidity on tax aggressiveness, 5) the effect of audit committee variable as a moderating variable in the effect of family ownership on tax aggressiveness, 6) the effect of audit committee variable as a moderating variable in the effect of firm size on tax aggressiveness. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were determined using purposive sampling method and obtained a sample of 47 companies with a total of 141 observations. The type of data used in this study is secondary data obtained from the site www.idx.co.id. Data analysis was done by multiple regression analysis using the SPSS program. The results of this study found that family ownership and firm size sig 0,05 does not affect tax aggressiveness. Audit committee is not able to moderate the effect of liquidity on tax aggressiveness. Based on R² test result, obtained a value of 0,138 which means the variability of dependent variable explained by the independent variable is 13,8%, the remaining 86,2% explained the variability of other variables outside the research model.
Keywords: Liquidity, Family Ownership, Firm Size, Tax Aggressiveness, Audit Commitee

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0313)
02 03. 119 (0313)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 119 (0313)
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 (0313)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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