PENGARUH LEVERAGE DAN RETURN ON ASSET TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2016-2018)
| Main Author: | Arum, Andika Ayu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/59253/15/PENDAHULUAN.pdf http://eprints.umm.ac.id/59253/16/BAB%20I.pdf http://eprints.umm.ac.id/59253/17/BAB%20II.pdf http://eprints.umm.ac.id/59253/18/BAB%20III.pdf http://eprints.umm.ac.id/59253/19/BAB%20IV.pdf http://eprints.umm.ac.id/59253/20/BAB%20V.pdf http://eprints.umm.ac.id/59253/21/LAMPIRAN.pdf http://eprints.umm.ac.id/59253/ |
Daftar Isi:
- This study aims to examine the effect of Leverage and Return On Assets on Tax Aggressiveness. In this study, the sample used is manufacturing companies listed on the Stock Exchange with a research period of three years, 2016 to 2018. The sampling technique is using a purposive sample method with a total sample of 56 selected from 130 populations. In this study using data analysis techniques in the form of a classic assumption test using the SPSS version 26. The test results of this study indicate that Leverage has a significant negative effect on Tax Aggressiveness, while Return On Assets has a significant positive effect on Tax Aggressiveness this is evidenced with a partial model significance test (t-test).