PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018)

ROZANA, EVA and Meutia, Inten and Daud, Rochmawati (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

Pajak adalah kontribusi wajib kepada Negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan corporate governance terhadap agresivitas pajak. Agresivitas pajak merupakan suatu tindakan yang dilakukan perusahaan untuk mengurangi pendapatan kena pajak melalui perencanaan pajak baik secara legal (tax avoidance) maupun illegal (tax evasion). Sumber data yang digunakan dalam penelitian ini adalah data sekunder yaitu data yang diperoleh secara tidak langsung berupa Laporan Tahunan dan Laporan Keuangan Perusahaan Manufaktur Sektor Industri Barang Konsumsi tahun 2016-2018. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap agresivitas pajak, sedangkan corporate governance berpengaruh terhadap agresivitas pajak. Kata Kunci : Profitabilitas, Leverage, Corporate Governance, Agresivitas Pajak. Taxes are mandatory contributions to the state owed by individuals or entities that are forceful under the constitution. This study aimed to analyze the effect of profitability, leverage and corporate governance competence on the tax aggressiveness. The tax aggressiveness is an action taken by the company to reduce taxable income through tax planning both legally (tax evasion) or illegally (tax evasion). The data used in this research is the secondary data that data obtained indirectly in the form of Annual Reports and Financial Statements of Manufacturing Companies in the Consumer Goods Industry Sector in 2016-2018. Data analysis technique used is multiple linear regression analysis. The results of this research indicate that profitability and leverage does not affect the tax aggressiveness, whereas corporate governance affects the tax aggressiveness. Keywords :Profitability, Leverage, Corporate Governance, Tax Aggressiveness

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Profitabilitas, Leverage, Corporate Governance, Agresivitas Pajak.
Subjects: J Political Science > JS Local government Municipal government > JS39-8500 Local government. Municipal government
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 8649 not found.
Date Deposited: 17 Nov 2020 04:11
Last Modified: 17 Nov 2020 04:11
URI: http://repository.unsri.ac.id/id/eprint/37456

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