Pengaruh Likuiditas, Leverage, dan Return on Asset Terhadap Agresivitas Pajak

Kaidun, Irawan Perdana Putra (1351117) (2018) Pengaruh Likuiditas, Leverage, dan Return on Asset Terhadap Agresivitas Pajak. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari likuiditas, leverage, return on asset terhadap agresivitas pajak. Dalam penelitian ini menggunakan sampel yaitu perusahaan manufaktur yang terdaftar di BEI pada periode 2014 hingga 2016 yang memenuhi kriteria purposive sampling. Dalam penelitian ini digunakan metode uji analisis data regresi linier berganda. Hasil yang diperoleh adalah likuiditas dan leverage tidak memiliki pengaruh terhadap agresivitas pajak, sedangkan return on asset memiliki pengaruh negatif terhadap agresivitas pajak.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kata-kata kunci: likuiditas, leverage, return on asset, agresivitas pajak
Subjects: H Social Sciences > HF Commerce
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 27 Feb 2018 08:12
Last Modified: 27 Feb 2018 08:12
URI: http://repository.maranatha.edu/id/eprint/24032

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