PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016 –2021)

KHALISHAH, ZHAFIRAH and Saftiana, Yulia and Kalsum, Umi (2023) PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016 –2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of profitability, leverage, managerial ownership and audit committee on tax aggressiveness. The research of method use descriptive quantitative, the type of data use secondary data in the form of documentation and literature review. The population in this research is Manufacturing Companies Listed in Indonesia Stock Exchange in the priod of 2016 – 2021. Research hypothesis testing using multiple linear regression analysis techniques using SPSS version 24.0. The results of this study indicate that profitability has no effect on tax aggressiveness. Leverage has no effect on tax aggressiveness. Managerial ownership has no effect on tax aggressiveness. The Audit Committee has no effect on tax aggressiveness. Keywords: Profitability, Leverage, Managerial Ownership, Audit Committee, Tax Aggressiveness

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage Kepemilikan Manajerial, Komite Audit, Agresivitas Pajak
Subjects:	H Social Sciences > HB Economic Theory > HB601 Profit H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Zhafirah Khalishah
Date Deposited:	16 Mar 2023 07:14
Last Modified:	16 Mar 2023 07:26
URI:	http://repository.unsri.ac.id/id/eprint/91009

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