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Pengaruh Leverage, Capital Intensity, Inventory Intensity, Likuiditas terhadap Agresivitas Pajak

Annisa, Dona (2021) Pengaruh Leverage, Capital Intensity, Inventory Intensity, Likuiditas terhadap Agresivitas Pajak. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to examine the effect of leverage, capital intensity, inventory intensity, and liquidity on tax aggressiveness. The independent variables used in this study are leverage, capital intensity, inventory intensity, and liquidity. While the dependent variable of this study is tax aggressiveness which is measured using CETR. The population taken as the object of observation was 94 Real Estate and Property companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The sample was determined by applying the purposive sampling method and obtaining a sample of 24 Real Estate and Property companies based on certain data criteria. The Technique of data analysis in this research is descriptive analysis, classic assumption test, and the multiple linier regression analysis. The results showed that leverage, capital intensity and inventory intensity had a significant effect on tax aggressiveness. Meanwhile, liquidity does not significantly affect tax aggressiveness.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: DONA ANNISA
Date Deposited: 21 Jun 2021 05:17
Last Modified: 21 Jun 2021 05:17
URI: http://eprints.perbanas.ac.id/id/eprint/7573

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