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.

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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

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