Gania, Aziza (1351255) (2017) Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
The purpose of this study was to determine the influencet of liquidity, leverage, and the firm size on tax aggressiveness. The samples used were as many as 28 companies, with the observation period from 2013 until 2015, then the pooled data for the period amounted to 84. Sampling using purposive sampling method. This secondary data collection methods derived from the annual financial statements of manufacturing companies listed in Indonesia Stock Exchange during the years 2013 until 2015. Data were analyzed by using classical assumption test, multiple linear regression, coefficient of determination, t test, and F test. Partial test results indicate that there are significant liquidity to the aggressiveness of tax of 20.16%, there is no leverage effect on the aggressiveness, and there is no influence of company size on the aggressiveness of the tax. Simultaneous testing results show that the liquidity, leverage, and firm size affect the aggressiveness of tax of 23.6%.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | liquidity, leverage, firm size, tax aggressiveness. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 23 Mar 2017 05:12 |
| Last Modified: | 23 Mar 2017 05:12 |
| URI: | http://repository.maranatha.edu/id/eprint/22174 |
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