Pengaruh Likuiditas, Leverage dan Profitabilitas terhadap Agresivitas Pajak (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2011-2013)

Soelistyo, Astrinawaty Anastasia (1151009) (2015) Pengaruh Likuiditas, Leverage dan Profitabilitas terhadap Agresivitas Pajak (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2011-2013). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk menganalis dan memberikan bukti empiris pengaruh likuiditas, leverage dan profitabilitas terhadap agresivitas pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang listing di BEI 2011 -2012. Data dikumpulkan dengan menggunakan metode purposive sampling terhadap perusahaan manufaktur yang listing di BEI. Data penelitian dianalisa dengan analisis regresi. Hasil dari penelian ini membuktikan bahwa secara simultan likuiditas, leverage dan profitabilitas memiliki pengaruh yang signifikan terhadap agresivitas pajak. Sedangkan secara parsial likuiditas, leverage dan profitabilitas memiliki pengaruh yang signifikan terhadap agresivitas pajak.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: agresivitas pajak, likuiditas, leverage, profitabilitas.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 08 Mar 2016 03:01
Last Modified: 08 Mar 2016 03:01
URI: http://repository.maranatha.edu/id/eprint/19164

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