PENGARUH LEVERAGE, DIVIDEND PAYOUT RATIO (DPR), RETURN ON ASSETS (ROA), DAN INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2016)
| Main Author: | Makni, Jamiatun |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/39178/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/39178/2/BAB%20I.pdf http://eprints.umm.ac.id/39178/3/BAB%20II.pdf http://eprints.umm.ac.id/39178/4/BAB%20III.pdf http://eprints.umm.ac.id/39178/5/BAB%20IV.pdf http://eprints.umm.ac.id/39178/6/BAB%20V.pdf http://eprints.umm.ac.id/39178/7/LAMPIRAN.pdf http://eprints.umm.ac.id/39178/ |
Daftar Isi:
- This research is aimed to examine the impact of leverage, dividend payout ratio, return on assets and fixed assets intensity on aggressivness tax. The independend variable in this research is leverage, dividend payout ratio, return on assets and fixed assets intensity. The dependend variable in this research is aggressiveness tax. The population in this research is manufacturing company registered in BEI 2014-2016. Samling was done by accidental sampling method and obtained 42 company with certain criteria. The results of the study showed that leverage, dividend payout ratio and return on assets not influenced on aggressiveness tax, meanwhile fixed assets intensity negative influenced on aggressiveness tax.