PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK. (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017)
| Main Author: | Agustin, Devi Rahma |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46501/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46501/2/BAB%20I.pdf http://eprints.umm.ac.id/46501/3/BAB%20II.pdf http://eprints.umm.ac.id/46501/4/BAB%20III.pdf http://eprints.umm.ac.id/46501/5/BAB%20IV.pdf http://eprints.umm.ac.id/46501/6/BAB%20V.pdf http://eprints.umm.ac.id/46501/7/LAMPIRAN.pdf http://eprints.umm.ac.id/46501/ |
Daftar Isi:
- This study aims to determine the effect of leverage, firm size, and capital intensity on tax aggressiveness. The regression model in this study is multiple linear regression analysis. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample was 56 manufacturing companies in the Indonesia Stock Exchange (IDX) in 2017 using purposive sampling technique. The results of this study indicate no significant influence between leverage on tax aggressiveness, and there is significant influence between firm size and capital intensity on tax aggressiveness.