PENGARUH MANAJEMEN LABA, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

PUTRA, ADE SALIKA and Tjandrakirana, Rina and Meirawati, Eka (2019) PENGARUH MANAJEMEN LABA, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, kualitas audit, kepemilikan institusional dan ukuran perusahaan terhadap Agresivitas Pajak pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia tahun 2013-2017. Penelitian ini menggunakan metode kuantitatif deskriptif. Adapun metode pengumpulan data menggunakan data sekunder dengan diperoleh dari situs resmi Bursa Efek Indonesia. Data akan di olah dengan menggunakan IBM SPSS versi 23. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Berdasarkan hasil penelitian yang dilakukan, diperoleh kesimpulan bahwa nilai koefisien determinasi sebesar 0,38 atau 38%; manajemen laba, kepemilikan institusional, dan ukuran perusahaan tidak berpengaruh terhadap agresivitas pajak sedangkan kualitas audit berpengaruh terhadap agresivitas pajak

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	agresifitas pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget H Social Sciences > HJ Public Finance > HJ2326-2327 Progressive taxation H Social Sciences > HJ Public Finance > HJ7461-7980 Expenditures. Government spending
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4872 not found.
Date Deposited:	27 Jan 2020 06:49
Last Modified:	27 Jan 2020 06:49
URI:	http://repository.unsri.ac.id/id/eprint/25896

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