PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PADA SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 (Studi Empiris Sektor Properti dan Real Estate Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

HANDAYANI, SARTIKA and Ermadiani, Ermadiani and Budiman, Anton Indra (2022) PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PADA SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 (Studi Empiris Sektor Properti dan Real Estate Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Undergraduate thesis, Universitas Sriwijaya.

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Abstract

This study aims to analyze the effect of leverage, profitability and liquidity on tax aggressiveness. The data in this study used a quantitive descriptive method. The population in this study are companies from the property and real estate sector listed on the Indonesia Stock Exchange in 2016-2020. Testing the research hypothesis using multiple linear regression analysis using SPSS Version 25. The results of this study indicate that profitability has a negative effect on tax aggressiveness, while leverage and liquidity have a positive effect on tax aggressiveness. Keywords: Leverage, Profitability, Liquidity and Tax Aggresiveness

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Profitabilitas, Likuiditas dan Agresivitas Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sartika Handayani
Date Deposited:	30 Aug 2022 08:01
Last Modified:	30 Aug 2022 08:01
URI:	http://repository.unsri.ac.id/id/eprint/78046

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