| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Arifah, Siti Sofia |
|
| dc.creator |
Nurhayati, Nunung |
|
| dc.date |
2020-08-25 |
|
| dc.date.accessioned |
2021-03-15T04:00:42Z |
|
| dc.date.available |
2021-03-15T04:00:42Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23873 |
|
| dc.identifier |
10.29313/.v6i2.23873 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29444 |
|
| dc.description |
Abstract.This study aims to determine the effect of ratio leverage and profitability on tax agressiveness. In this study, the ratio leverage is measured by the calculation formula Debt to Assets Ratio. Profitability is measured by the calculation formula Return On Assets. Tax agressiveness is measured by Effective Tax Rate. The research method used in this research is descriptive and verification method. The population in this study were 71 companies infrastructur, utility, and transportation sectors which were listed on the Indonesia Stock Exchange in 2016-2018 using a purposive sampling method, in order to obtain from www.idx.co.ida sample of 12 companies that met the criteria. Data were analyzed using multiple regression ananlysis. The results show that (1) ratio leverage affects tax agressiveness (2) profitability affects tax agressiveness. Keywords: Ratio Leverage, Profitability, Tax AgressivenessAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio leverage dan profitabilitas terhadap agresivitas pajak. Dalam penelitian ini, rasio leverage diukur dengan rumus Debt to Assets Ratio. Profitabilitas diukur dengan rumus perhitungan Return On Assets. Agresivitas pajak diukur dengan Effective Tax Rate. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Populasi dalam penelitiaan ini adalah 71 perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018 dengan menggunakan metode purposive sampling, sehingga diperoleh sampel 12 perusahaan yang memenuhi kriteria. Data yang digunakan berupa data sekunder yang diperoleh dari www.idx.co.id. Data di analisis menggunaka analisis regresi berganda. Hasil penelitian ini menunjukan bahwa (1) rasio leverage berpengaruh terhadap agresivitas pajak (2) profitabilitas berpengaruh terhadap agresivitas pajak.Kata kunci: Raso Leverage, Profitabilitas, 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/23873/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 672-675 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 672-675 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Raso Leverage, Profitabilitas, Agresivitas Pajak. |
|
| dc.title |
Pengaruh Rasio Leverage dan Profitabilitas 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 |
|