CD Skripsi

Pengaruh Likuiditas, Profitabilitas, Ukuran Perusahaan, Capital Intensity Dan Pengungkapan Coorporate Social Responsibility Terhadap Agresivitas Pajak Perusahaan (Studi Empiris Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bei Pada Tahun 2013-2016)

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The aim of this study are to examine the effect of liquidity, profitability, firm of size, capital intensity and corporate social responsibility disclosure to tax aggressiveness. The independent variables are used in this study are corporate sosial responsibility disclosure, size of firm, profitability, leverage and capital intensity. While the dependent variable in this study is tax aggresiveness the measured using two kind of effective tax rates (ETR). Population taken as the object of observation amounted 90 trading, service and investment companies listed in Indonesia Stock Exchange in the 2013-2016 period. Determination of the sample was made by applying purposive sampling method and obtaining a sample of 92 manufacturing of financial statement companies. Based on the result of test in this research, the partial regression test (t test) indicate that likuidity (Sig 0,022), profitability (Sig 0,007), company zise (Sig 0,014), capital intencity (Sig 0,014), dan coorporate social responsibility (Sig 0,026) effect on tax aggressiveness. This is shown in the test result that the significance value of the variabel is smaller than (

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0167)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

x, 25 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0167)

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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