PENGARUH KEPEMILIKAN ASING, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2019

DWIWARDHANI, RYZKA AULIA and Fuadah, Luk Luk and Budiman, Anton Indra (2020) PENGARUH KEPEMILIKAN ASING, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine empirically the influence of foreign ownership, profitability and firm size on tax aggressiveness at mining companies that listed on the Indonesia Stock Exchange (IDX) period 2016-2019. The research method used in this study is multiple regression analysis with the total sample 44 observations. The independent variable in this study is income tax agressiveness that proxied by Effective Tax Rate (ETR). The results of this study indicate that the foreign ownership has no effect on tax aggressiveness, while the profitabillity and firm size have significant effect to tax aggressiveness. Keyword : Tax Aggressiveness, Foreign Ownership, Profitability, Firm Size.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas Pajak, Kepemilikan Asing, Profitabilitas, Ukuran Perusahan.
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10631 not found.
Date Deposited:	02 Feb 2021 03:12
Last Modified:	02 Feb 2021 03:12
URI:	http://repository.unsri.ac.id/id/eprint/41749

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