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Image of Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Likuiditas Terhadap Agresivitas Pajak

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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Likuiditas Terhadap Agresivitas Pajak



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



Availability

005831S 121504 ANN pPerpustakaan IBS (Rak Skripsi)Available but not for loan - Reference

Detail Information

Series Title
-
Call Number
S 121506 ANN p
Publisher STIE Indonesia Banking School : Jakarta.,
Collation
-
Language
Indonesia
ISBN/ISSN
-
Classification
657.07
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Specific Detail Info
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Statement of Responsibility

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    Perpustakaan

    Indonesia Banking School
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