| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Musthofa, Fachry |
|
| dc.creator |
Sofianty, Diamonalisa |
|
| dc.creator |
Nurcholisa, Kania |
|
| dc.date |
2019-08-13 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19113 |
|
| dc.description |
Abstract. This study aims to determine the effect of liquidity and leverage on tax aggressiveness. liquidity is measured using a liquidity ratio. Leverage is measured by the leverage ratio. Tax aggressiveness is measured by the Effective Tax Rate (ETR). This research uses secondary data. The research method used in this research is descriptive quantitative approach. The population in this study was manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange for 5 years, from 2013 - 2017. The research sample was determined by purposive sampling method in order to obtain 24 sample companies. Hypothesis testing is done by multiple regression analysis methods. The results showed that liquidity had a negative and significant effect on tax aggressiveness. This study also shows that leverage has a positive and significant effect on tax aggressiveness.Keywords: liquidity, leverage, tax aggressiveness Abstrak. Penelitianlini bertujuan untukdmengetahui pengaruh likuiditas dan leverage terhadap agresivitas pajak. likuiditas diukur menggunakan rasio likuiditas. Leverage diukur dengan rasio leverage. Agresivitas pajak diukur dengan Effective Tax Rate (ETR). Penelitian ini menggunakan data sekunder. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian iniHadalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama 5 tahun yakni dari 2013 – 2017. Sampel penelitian ditentukan dengan metode purposive sampling sehingga diperoleh 24 perusahaan sampel. Pengujian hipotesis dilakukan dengan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh negatif dan signifikan terhadap agresivitas pajak. Penelitian ini juga menunjukkan bahwa leverage berpengaruhUpositif dan signifikan terhadap agresivitas pajak. Kata Kunci : likuiditas, leverage, agresivitas pajak |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/19113/pdf |
|
| dc.rights |
Copyright (c) 2019 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 618-623 |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 618-623 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
likuiditas, leverage, agresivitas pajak |
|
| dc.title |
Pengaruh Likuiditas dan Leverage terhadap Agresivitas Pajak |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|