PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)

KRISTIANA, YESI IKE (2019) PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017). Other thesis, STIE MALANGKUCECWARA.

[img] Text
1. Halaman Judul.pdf
Download (1MB)
[img] Text
2. Lembar Pengesahan.pdf
Download (1MB)
[img] Text
3. Lembar Orisinalitas.pdf
Download (1MB)
[img] Text
4. Riwayat Hidup.pdf
Restricted to Repository staff only
Download (1MB)
[img] Text
5. Ucapan Terima Kasih.pdf
Download (1MB)
[img] Text
6. Abstrak.pdf
Download (1MB)
[img] Text
7. Kata Pengantar.pdf
Download (1MB)
[img] Text
8. Daftar Isi.pdf
Download (1MB)
[img] Text
9. Daftar Tabel.pdf
Download (1MB)
[img] Text
10. Daftar gambar.pdf
Download (1MB)
[img] Text
11. Daftar Lampiran.pdf
Download (1MB)
[img] Text
12. Bab I Pendahuluan.pdf
Download (1MB)
[img] Text
13. Bab II Tinjauan Pustaka.pdf
Download (1MB)
[img] Text
14. Bab III Metode Penelitian.pdf
Download (1MB)
[img] Text
15. Bab IV Hasil Penelitian dan Pembahasan.pdf
Restricted to Repository staff only
Download (1MB)
[img] Text
16. Bab V Penutup.pdf
Restricted to Repository staff only
Download (1MB)
[img] Text
17. Daftar Pustaka.pdf
Download (1MB)
[img] Text
18. Lampiran.pdf
Download (1MB)

Abstract

ix ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage dan profitabilitas terhadap agresivitas pajak yang diukur menggunakan Effective Tax rates (ETR). Populasi dalam penelitian ini merupakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2015 – 2017. Total populasi dalam penelitian ini sebanyak 126 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Dengan metode tersebut diperoleh sampel sebanyak 78 perusahaan selama tiga tahun. Data penelitian yang dipakai berupa laporan keuangan yang diperoleh dari situs website https://www.idx.co.id/. Penelitian ini menggunakan empat jenis metode analisis yakni statistik deskriptif, uji asumsi klasik, uji hipotesis, dan analisis linear berganda melalui uji T dengan maksud untuk mengetahui pengaruh variabel indepeden terhadap variabel dependen. Dari hasil penelitian ini menunjukan secara parsial bahwa variabel likuiditas, leverage dan profitabilitas menunjukan hal yang sama yakni berpengaruh negatif dan signifikan terhadap agresivitas pajak. Kata Kunci : Likuiditas , Leverage , Profitabilitas , Agresivitas Pajak x ABSTRACT This study aimed to understand the effect of liquidity, leverage, and profitability against tax aggressiveness which measured by using Effective Tax rates (ETR). The population of this study was manufacture company in industrial sector of consumption goods which listed in Indonesia Stock Exchange during 2015-2017. The total population of this study was 126 companies. Sample collection method used in this study was purposive sampling technique. According to that technique, obtained sample as many as 78 companies for three years. Research data that used was financial report that obtained from website of https://www.idx.co.id/. This study used four kinds of analyzes methods, that were statistic descriptive, classic assumption test, hypothesis test, and multiple linear analysis through T-test to understand the effect of independent variables against dependent variables. Based on the study result shown partially that variables of liquidity, leverage, and profitability had negative and significant effect against tax aggressiveness. Keywords: Liquidity, Leverage , Profitability , Tax Aggressiveness

Item Type: Thesis (Other)
Uncontrolled Keywords: Likuiditas , Leverage , Profitabilitas , Agresivitas Pajak
Subjects: Akuntansi Keuangan Menengah > Akuntansi Pajak Penghasilan
Manajemen Keuangan > Analisis Profitabilitas
Depositing User: Library STIE MCE
Date Deposited: 23 Jun 2020 03:56
Last Modified: 11 Jan 2021 01:58
URI: http://repository.stie-mce.ac.id/id/eprint/161

Actions (login required)

View Item View Item
ABM Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.