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  <title><![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Likuiditas Terhadap Agresivitas Pajak]]></title>
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 <name type="Personal Name" authority="">
  <namePart><![CDATA[Annisa Rahmah]]></namePart>
  <role>
   <roleTerm type="text"><![CDATA[Primary Author]]></roleTerm>
  </role>
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 <name type="Personal Name" authority="">
  <namePart><![CDATA[Bani Saad]]></namePart>
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  <place>
   <placeTerm type="text"><![CDATA[Jakarta]]></placeTerm>
   <publisher><![CDATA[STIE Indonesia Banking School]]></publisher>
   <dateIssued><![CDATA[2015]]></dateIssued>
  </place>
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  <languageTerm type="text"><![CDATA[Indonesia]]></languageTerm>
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 <note><![CDATA[ABSTRACT
This study aims to examine the factors that affect the corporate tax
aggressiveness. There are several factors used included size, profitability, leverage,
and liquidity. The purpose of this study is to investigated whether the size,
profitability, leverage, and liquidity affected corporate tax aggressiveness in
companies manufacturing base and chemical industry sector listed in Indonesia Stock
Exchange during the period of 2011 until 2014.
Effective tax rate (ETR) were used to measure tax aggressiveness. The sample
was choosed by purposive sampling method and data used was secunder data from
www.idx.co.id. Based on purposive sampling method, total observation amounted to
65 observations based on certain criteria.
The results showed that the profitability had significant effect on tax
aggressiveness, but size, leverage, and liquidity does not significantly influence
corporate tax aggressiveness. Where size and profitability had a negative impact to
effective tax rate, while leverage and liquidity had a positive impact to effective tax
rate.
Keywords: corporate tax aggressiveeness, ETR, size, profitability, leverage,
liquidity]]></note>
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 <subject authority="">
  <topic><![CDATA[Skripsi IBS (Akuntansi)]]></topic>
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 <classification><![CDATA[657.07]]></classification>
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  <physicalLocation><![CDATA[Perpustakaan Indonesia Banking School]]></physicalLocation>
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