PENGARUH MANAJEMEN LABA, PROFITABILITAS, CORPORATE GOVERNANCE, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE & PROPERTY YANG TERDAFTAR DI BEI TAHUN 2016-2019)

WAQQAS, ABY and Fuadah, Luk Luk and Budiman, Anton Indra (2021) PENGARUH MANAJEMEN LABA, PROFITABILITAS, CORPORATE GOVERNANCE, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE & PROPERTY YANG TERDAFTAR DI BEI TAHUN 2016-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of Earnings Management, Profitability, Corporate Governance and Liquidity on Tax Aggressiveness. The data in this study used a quantitative descriptive method. The population in this study are real estate & property companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. Sampling using purposive sampling method. Testing the research hypothesis using multiple linear regression analysis using SPSS. The results of this study indicate that profitability and corporate governance with a proxy for the number of independent commissioners have an effect on tax aggressiveness, while earnings and liquidity management have no effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Profitabilitas, Corporate Governance, Jumlah Komisaris Independen, Likuiditas dan Agresivitas Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	ABY WAQQAS
Date Deposited:	08 Sep 2021 03:40
Last Modified:	08 Sep 2021 03:40
URI:	http://repository.unsri.ac.id/id/eprint/53576

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