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Pengaruh Likuiditas, Profitabilitas, Capital Intensity, Koneksi Politik, dan Kualitas Audit terhadap Agresivitas Pajak

Rahman, Alif Abdur (2021) Pengaruh Likuiditas, Profitabilitas, Capital Intensity, Koneksi Politik, dan Kualitas Audit terhadap Agresivitas Pajak. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This study aims to analyze and determine the effect of liquidity, profitability, capital intensity, political connections, and audit quality on mining companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2016-2020 with 46 companies. The sampling technique used was purposive sampling. The research sample consisted of 131 companies with 92 observational data. The data analysis technique used in this research is multiple linear regression. The results showed that liquidity had a significant positive effect on tax aggressiveness. Profitability has a significant positive effect on tax aggressiveness. Political connection has a significant positive effect on tax aggressiveness. Capital Intensity, and audit quality have no significant effect on tax aggressiveness.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ALIF ABDUR RAHMAN
Date Deposited: 06 Dec 2021 09:07
Last Modified: 06 Dec 2021 09:07
URI: http://eprints.perbanas.ac.id/id/eprint/8151

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