Daftar Isi: PENGARUH PROFITABILITAS, GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TINDAKAN PAJAK AGRESIF (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2013

Main Author:	HIDAYAT, DESI YANTI
Format:	Thesis NonPeerReviewed Book
Bahasa:	ind
Terbitan:	, 2020
Subjects:	336.1 Nontax Revenues Penghasilan Negara Bukan Pajak 336.2 Taxes and Taxation Pajak dan Perpajakan 657 Accounting Akuntansi 657.4 Specific Fields of Accounting Bidang Akuntansi Tertentu
Online Access:	http://repository.mercubuana.ac.id/57965/1/1.%20Cover.pdf http://repository.mercubuana.ac.id/57965/2/2.%20Abstrak.pdf http://repository.mercubuana.ac.id/57965/3/3.%20Lembar%20Pernyataan.pdf http://repository.mercubuana.ac.id/57965/4/4.%20Lembar%20Pengesahan.pdf http://repository.mercubuana.ac.id/57965/5/5.%20Kata%20Pengantar.pdf http://repository.mercubuana.ac.id/57965/6/6.%20Daftar%20Isi.pdf http://repository.mercubuana.ac.id/57965/7/7.%20Daftar%20Tabel.pdf http://repository.mercubuana.ac.id/57965/8/8.%20Daftar%20Gambar.pdf http://repository.mercubuana.ac.id/57965/9/9.%20Daftar%20Lampiran.pdf http://repository.mercubuana.ac.id/57965/10/10.%20Bab%201.pdf http://repository.mercubuana.ac.id/57965/11/11.%20Bab%202.pdf http://repository.mercubuana.ac.id/57965/12/12.%20Bab%203.pdf http://repository.mercubuana.ac.id/57965/13/13.%20Bab%204.pdf http://repository.mercubuana.ac.id/57965/14/14.%20Bab%205.pdf http://repository.mercubuana.ac.id/57965/15/15.%20Daftar%20Pustaka.pdf http://repository.mercubuana.ac.id/57965/16/16.%20Lampiran.pdf http://repository.mercubuana.ac.id/57965/

Daftar Isi:

This study aims to analyze the Effect of Profitability, Good Corporate Governance and Leverage, on Aggressive Tax Actions (Empirical Study in Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange 2013-2017). The data obtained were 16 companies with an observation period from 2013 to 2017. The data analysis method used in this study was multiple regression analysis. Research shows that profitability proxied by Return on Assets (ROA) has a negative effect on tax aggressive actions, leverage has a significant effect on tax aggressive actions, good corporate governance that is proxied by independent commissioners has no effect on actions aggressive tax on manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. Keywords: Profitability, Good Corporate Governance, Leverage and Aggressive Tax Actions.