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: | https://repotest.untar.ac.id/id/eprint/31320 |
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