PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK : Studi Kasus pada Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia Periode 2012-2014

Mardiah, Hana (2016) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK : Studi Kasus pada Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia Periode 2012-2014. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitianinibertujuanuntukmengetahuipengaruhukuranperusahaan, leverage, danprofitabilitasterhadapagresivitaspajakpadaperusahaanpertambangan yang terdaftardi Bursa Efek Indonesia. Variabeldependen yang diujidalampenelitianiniadalahukuranperusahaan, leverage, danprofitabilitasdanvariabelindependen yang diujidalampenelitianiniadalahagresivitaspajak. Sampelpenelitianiniterdiridari20 perusahaanpertambangan yang terdaftardi Bursa Efek Indonesia selamatigatahunberturut-turutyaitutahun 2012-2014. Data yang digunakandalampenelitianiniadalah data sekunderdanpemilihansampeldenganmenggunakanpurposive sampling. Pengujian statistik yang digunakan adalah analisis regresi berganda dengan uji t padatarafsignifikan 5%. Hasilpenelitianmenunjukkanvariabelukuranperusahaandanleverageberpengaruhsecarasignifikandanpositifterhadapagresivitaspajak, sedangkanvariabelprofitabilitastidakberpengaruhsecarasignifikandannegatifterhadapagersivitaspajak.;--- This study examines the influence of firm size, leverage, and profitability on tax agressiveness.The examined dependent variable of this research is firm size, leverage, and profitability and tax agressiveness as independent variable The research sample consisted of 20 mining companies listed in Indonesia Stock Exchange for three consecutive years which was 2012-2014. The data used in this research is secondary data and sample is selected by using purposive sampling method.The statistical testing used is multiple regression analysis by t test on significant level 5%. The results of this study shows that firm size and leverage significantly positive affect on taxagressiveness, butprofitability has not significantly and negative affect on tax agressiveness

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No Panggil : S PEA MAR p-2016 ; Pembimbing : I. Denny Andriana
Uncontrolled Keywords: firm size, leverage, profitability, mining, ukuranperusahaan, leverage, profitablitas, pertambangan
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr mhsinf 2017
Date Deposited: 12 Oct 2017 03:04
Last Modified: 12 Oct 2017 03:04
URI: http://repository.upi.edu/id/eprint/26651

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