Pengaruh Likuiditas, Intensitas Persediaan, Leverage, Intensitas Aset Tetap, Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Barang dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

Sulistyaningsih, Danti and , Fauzan, S.E., M.Si (2019) Pengaruh Likuiditas, Intensitas Persediaan, Leverage, Intensitas Aset Tetap, Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Barang dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the Effect of Liquidity, Inventory Intensity, Leverage, Fixed Asset Intensity, Company Size, and Profitability Against Tax Aggressiveness The approach used in this study is a quantitative approach. The data in this study are secondary data and data is obtained from there www.idx.go.id. The sampling technique uses a purposive sampling technique with a sample of 54 goods and consumption companies in 2014-2016. The data analysis technique uses multiple linear regression analysis using the SPSS version 21 program. The results showed that the Liquidity variable, Inventory Intensity, Leverage, Fixed Asset Intensity had an effect on Tax Aggressiveness. While the variable Size of the Company and Profitability does not affect Tax Aggressiveness.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	liquidity, leverage, inventory intensity, fixed asset intensity, profitability and the firm size
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DANTI SULISTYANINGSIH
Date Deposited:	02 May 2019 08:31
Last Modified:	02 May 2019 08:31
URI:	http://eprints.ums.ac.id/id/eprint/72246

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