PENGARUH CORPORATE GOVERNANCE, LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP AGRESITIVITAS PAJAK (Studi Empiris Pada Emiten yang Terdaftar dalam IDX30 di Bursa Efek Indonesia Tahun 2019-2022)

SANDER, HENGKI ALEX and Rahmawati, Rahmawati (2024) PENGARUH CORPORATE GOVERNANCE, LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP AGRESITIVITAS PAJAK (Studi Empiris Pada Emiten yang Terdaftar dalam IDX30 di Bursa Efek Indonesia Tahun 2019-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of corporate governance, leverage, liquidity and profitability on tax aggressiveness in IDX30 companies listed on the IDX in 2019-2022. The samples selected using purposive sampling technique were 60 samples, and there were 21 outlier data so that the total sample in this study was 39 samples. The research results show that corporate governance, leverage, liquidity have no effect on tax aggressiveness and profitability has a positive 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 IDX30 companies listed on the BEI in 2019-2022. Keywords: Corporate Governance Leverage, Liquidity, Profitability, Tax aggressiveness

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Corporate Governance Leverage, Likuiditas, Profitabilitas, Tax aggressiveness
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Hengki Alex Sander
Date Deposited: 15 Mar 2024 07:44
Last Modified: 15 Mar 2024 07:44
URI: http://repository.unsri.ac.id/id/eprint/141635

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