PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP TAX AGRESSIVENESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERTANIAN TERDAFTAR DI BURSA EFEK INDONESIA (2016-2020)

RAHMA, FITRIYANI and Fuadah, Luk Luk and Safitri, Rika Henda (2022) PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP TAX AGRESSIVENESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERTANIAN TERDAFTAR DI BURSA EFEK INDONESIA (2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The Purpose of this study is to empirically examine the effect of leverage and profitability on tax aggressiveness, as well as the moderating effect of firm size on the effect of leverage and profitability on tax aggressiveness. The type of data used in this study is secondary data in the form of company annual reports. The research population is agricultural companies listed on the Indonesian stock exchange during the 2016-2020 period. Sampling was done by purposive sampling method with a total sample of 50 samples. The analytical technique used is Moderate Regression Analysis (MRA) using the SPSS IBM 24 program. The results of this study indicate that the leverage variable has a negative effect on tax aggressiveness, profitability has a positive effect on tax aggressiveness, firm size does not moderate the leverage relationship of tax aggressiveness, and firm size strengthens the relationship between profitability and tax aggressiveness. The limitation of this study is that it only uses a sample of agricultural companies listed on the Indonesian stock exchange for the 2016-2020 period.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Agressiveness, Leverage, Profitabilitas, Ukuran Perusahaan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fitriyani Rahma
Date Deposited:	15 Aug 2022 04:48
Last Modified:	15 Aug 2022 04:48
URI:	http://repository.unsri.ac.id/id/eprint/77219

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