PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN LQ 45 YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2018-2022)

ZIKRILLAH, ZIKRILLAH and Daud, Rochmawati and Kalsum, Umi (2023) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN LQ 45 YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of profitability, liquidity, leverage and corporate governance on tax aggressiveness in LQ 45 companies listed on the BEI in 2018-2022. The samples selected using purposive sampling technique were 105 samples, and there were 29 outlier data so that the total sample in this study was 76 samples. The research results show that profitability has a positive effect on tax aggressiveness. Liquidity, leverage, and corporate governance have a negative effect on tax aggressiveness. The limitation of this research is that the independent variables in this research are still relatively low in explaining the influence on the dependent variable and the sample in this research is only limited to LQ 45 companies listed on the BEI in 2018-2022.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, likuiditas, leverage, corporate governance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Zikrillah Zikrillah
Date Deposited:	17 Jan 2024 07:34
Last Modified:	17 Jan 2024 07:34
URI:	http://repository.unsri.ac.id/id/eprint/138461

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