PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016

Dian, Rahmawati (2018) PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016. Bachelor (S1) thesis, Universitas Widya Dharma.

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Abstract

DIAN RAHMAWATI (2016), NIM. 1422100829. Accounting Departement. Faculty of Economics. Widya Dharma University Klaten. “The influence of Liquidity, Leverage, Profitability and Capital intensity to Tax Aggressiveness with Good Corporate Governance as Moderating Variable in Manufacturing Company Listed on Indonesia Stock Exchange in 2016. The first objective of this study was to examine the influence of liquidity, leverage, profitability and capital intensity on tax aggressiveness. The second goal to test objective of the influence of good corporate governance on the relationship of liquidity, leverage, profitability and capital intensity to the aggressiveness of tax. The population in this study is a manufacturing company listed on Indonesia stock exchange in 2016 that is as many as 144 companies. Sampling technique in thiis study by using purposive sampling and set the number of samples as many as 107 companies. Methods of data analysis by using multiple linier regression analysis with hypothesis testing, absolute difference test, simultaneous test or F test, partial test or t test and determinant coefficient test. The results showed that liquidity and profitability have an influence on tax aggressiveness, while leverage and capital intensity have no influence on tax aggressiveness. Good corporate governance does not moderate the influence of liquidity, leverage, profitability and capital intensity to tax aggressiveness.

Item Type:	Thesis (Bachelor (S1))
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Unwidha Perpustakaan Unwidha
Date Deposited:	08 Mar 2019 01:39
Last Modified:	08 Mar 2019 01:39
URI:	http://repository.unwidha.ac.id/id/eprint/1069

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