Image of Pengaruh Manajemen Laba, Likuiditas, Leverage, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Perusahaan (Studi Empiris Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2018)
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Pengaruh Manajemen Laba, Likuiditas, Leverage, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Perusahaan (Studi Empiris Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2018)

The aim of this study are examine the effect of earning management, liquidity, leverage, and firm size to aggressiveness tax on property & real estate in Indonesia stock exchange in year 2015-2018. This study used secondary data with a sample 31 companies listed on stock exchange during the period 2015-2018. Determination of the sample was made by applying purposive sampling method. This study uses multiple linear regression analysis to examine the effect of independent variables on the dependent variable. The results of this study indicate that the variable leverage and company size each have a significant influence on tax aggressiveness that is equal to 0,000, and 0.012, while earnings and liquidity management variables have no influence on tax aggressiveness that is equal to 0.867 and 0.167. The effect of the independent variable on the dependent variable can only be explained by 19.9%.
Keywords: Earning Management, Liquidity, Leverage, Firm Size, Aggressiveness Tax

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0004)
02 03. 120 (0004)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0004)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0004)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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