Gheta Nadea Mandela, - (2018) PENGARUH LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK: Studi Pada Perusahaan BUMN non perbankan yang Listing di Bursa Efek Indonesia Tahun 2012 – 2016. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui : 1) Pengaruh leverage terhadap agresivitas pajak, 2) Pengaruh profitabilitas terhadap agresivitas pajak, dan 3) likuiditas terhadap agresivitas pajak. Unit analisis adalah perusahaan BUMN non perbankan yang listing di Bursa Efek Indonesia. Populasi dari penelitian ini adalah 16 perusahaan BUMN non perbankan yang listing di Bursa Efek Indonesia dan berdasarkan metode purposive sampling, sampel yang digunakan sebanyak 10 perusahaan. Data yang digunakan adalah data sekunder yang dikumpulkan dari website Bursa Efek Indonesia berupa laporan keuangan dari tahun 2012-2016. Alat analisis yang digunakan adalah statistik regresi data panel dengan model fixed effect model. Hasil penelitian menunjukkan bahwa, 1) Leverage berpengaruh terhadap agresivitas pajak , 2) Profitabilitas tidak berpengaruh terhadap agresivitas pajak, dan 3) Likuiditas berpengaruh terhadap agresivitas pajak. Dan diperoleh nilai R-Squared sebesar 0.649953 atau 64,99%. ..... The purpose of this study is to determine: 1) The effect of leverage on tax aggressiveness, 2) The effect of profitability on tax aggressiveness, and 3) liquidity on tax aggressiveness.The unit of analysis is a non-banking BUMN company that is listed on the Indonesia Stock Exchange. The population of this study is 16 non-banking BUMN companies that are listed on the Indonesia Stock Exchange and based on purposive sampling method, 10 companies were used as sample. The data used is secondary data collected from the Indonesia Stock Exchange website, in the form of financial reports from 2012-2016.The analytical tool used is panel data regression statistics with a fixed effect model. The results show that, 1) Leverage had an effect on tax aggressiveness, 2) Profitability had no effect on tax aggressiveness, and 3) Liquidity had an effect on tax aggressiveness, and obtained R-Squared value of 0.649953 or 64.99%.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S PEA GHE p-2018 ; Pembimbing I. Memen Kustiawan, II. ; NIM: 1403362 |
| Uncontrolled Keywords: | Agresivitas pajak, Leverage, Likuiditas, dan Profitabilitas, Leverage, Liquidity, Profitability. and Tax Aggressiveness |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Mr Tatang Saja |
| Date Deposited: | 04 Sep 2019 04:58 |
| Last Modified: | 04 Sep 2019 04:58 |
| URI: | http://repository.upi.edu/id/eprint/38806 |
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