PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018)

Angela, Grace (2020) PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018). Skripsi thesis, UNIVERSITAS TARUMANAGARA.

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Abstract

This study aims to examine the effect of capital intensity, liquidity, and leverage on tax aggressiveness. The dependent variable used in this study is tax aggressiveness measured using an effective tax rate (ETR) measure. While the independent variables used in this study are capital intensity, liquidity, and leverage. The population in this study amounted to 177 Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. Determination of the research sample using purposive sampling method and obtained a sample of 67 Manufacturing Companies based on certain criteria. The results showed that liquidity had a significant effect on tax aggressiveness. While capital intensity and leverage have no significant effect on tax aggressiveness. Keywords: Tax Aggressiveness, Capital Intensity, Liquidity, Leverage

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 28 Jun 2021 06:14
Last Modified: 22 Jun 2023 03:52
URI: http://repository.untar.ac.id/id/eprint/31320

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