PENGARUH STRUKTUR LIABILITAS, LIKUIDITAS, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019

MEISIA, REVA and Dewi, Kencana and Fuadah, Luk Luk (2021) PENGARUH STRUKTUR LIABILITAS, LIKUIDITAS, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019. Undergraduate thesis, Sriwijaya University.

[thumbnail of RAMA_62201_01031181621273_0008075703_0011057401_01_front_ref.pdf]
Preview
Text
RAMA_62201_01031181621273_0008075703_0011057401_01_front_ref.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (3MB) | Preview
[thumbnail of RAMA_62201_01031181621273_0008075703_0011057401_02.pdf] Text
RAMA_62201_01031181621273_0008075703_0011057401_02.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (239kB) | Request a copy
[thumbnail of RAMA_62201_01031181621273_0008075703_0011057401_03.pdf] Text
RAMA_62201_01031181621273_0008075703_0011057401_03.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (470kB) | Request a copy
[thumbnail of RAMA_62201_01031181621273_0008075703_0011057401_04.pdf] Text
RAMA_62201_01031181621273_0008075703_0011057401_04.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (389kB) | Request a copy
[thumbnail of RAMA_62201_01031181621273_0008075703_0011057401_05.pdf] Text
RAMA_62201_01031181621273_0008075703_0011057401_05.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (187kB) | Request a copy
[thumbnail of RAMA_62201_01031181621273_0008075703_0011057401_06_ref.pdf] Text
RAMA_62201_01031181621273_0008075703_0011057401_06_ref.pdf - Bibliography
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (314kB) | Request a copy
[thumbnail of RAMA_62201_01031181621273_0008075703_0011057401_07_lamp.pdf] Text
RAMA_62201_01031181621273_0008075703_0011057401_07_lamp.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (448kB) | Request a copy
[thumbnail of RAMA_62201_01031181621273.pdf] Text
RAMA_62201_01031181621273.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (3MB) | Request a copy
[thumbnail of RAMA_62201_01031181621273_TURNITIN.pdf] Text
RAMA_62201_01031181621273_TURNITIN.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (7MB) | Request a copy

Abstract

This study aims to determine empirically the influence of liability structure, liquidity, capital intensity and inventory intensity on tax aggressiveness in manufacturing firms which were listed in Indonesian Stock Exchange during the period of 2017 – 2019. The population in this research is the manufacturing firms which were listed in Indonesian Stock Exchange (IDX). The sampel was determined using purposive sampling on 306 firms. The data analysis technique used panel data regression which was processed using software Eviews version 9.0. The result showed that liability structure and capital intensity had a significant positive effect on tax aggressiveness in manufacturing firms. Inventory intensity has a significant negative effect on tax aggressiveness and liquidity has no effect on tax aggressiveness in manufacturing firms.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Struktur Liabilitas, Likuiditas, Capital Intensity, Inventory Intensity, Agresivitas Pajak
Subjects: H Social Sciences > HG Finance > HG178 Liquidity
H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > HJ2326-2327 Progressive taxation
H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 10625 not found.
Date Deposited: 02 Feb 2021 03:22
Last Modified: 02 Feb 2021 03:22
URI: http://repository.unsri.ac.id/id/eprint/41717

Actions (login required)

View Item View Item