PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, MANAJEMEN LABA, KEPEMILIKAN INSTITUSIONAL, KONSERVATISME AKUNTANSI DAN INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018)

RAMADHANI, RISKA and Abukosim, Abukosim and Kalsum, Umi (2021) PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, MANAJEMEN LABA, KEPEMILIKAN INSTITUSIONAL, KONSERVATISME AKUNTANSI DAN INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of liquidity, leverage, independent commissioners, earning management, institutional ownership, accounting conservatism and fixed assets intensity on corporate tax aggressiveness. This research is quantitative descriptive. The data used in this research is secondary data through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and through the manufacturing company website. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling method to obtain 170 data that can be processed. This study uses multiple linear regression analysis with the SPSS version 25 program. Liquidity variables have an effect on corporate tax aggressiveness. The results of this study indicate the variable leverage has an effect on corporate tax aggressiveness. The independent commissioner variable has an effect on corporate tax aggressiveness, while the earnings management variable has no effect on corporate tax aggressiveness. Institutional ownership variable effect corporate tax aggressiveness. Accounting conservatism variable has no effect on corporate tax aggressiveness. Fixed assets intensity variable has no effect on corporate tax aggressiveness. Keywords: Liquidity, Leverage, Independent Commissioners, Earning Management, Institutional Ownership, Accounting Conservatism, Fixed Assets Intensity, Corporate Tax Aggressiveness

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Likuiditas, Leverage, Komisaris Independen, Manajemen Laba, Kepemilikan Institusional, Konservatisme Akuntansi, Intensitas Aset Tetap, Agresivitas Pajak Perusahaan
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11446 not found.
Date Deposited:	29 Mar 2021 03:47
Last Modified:	29 Mar 2021 03:47
URI:	http://repository.unsri.ac.id/id/eprint/44369

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