Skripsi

PENGARUH CAPITAL INTENSITY, LIKUIDITAS DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020).

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Penilaian

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This research aims to determine and empirically test the effect of capital intensity, liquidity and profitability on tax aggressiveness. The type of data used in this study is secondary data sourced from the Indonesia Stock Exchange. The method used in this research is a quantitative method. The population in this study were companies in the mining sector, and the sampling technique used purposive sampling technique by obtaining a sample of 17 companies and a research period of 5 years from 2016-2020 so that the number of observations used in this study was 85 companies. The analytical technique used is multiple linear analysis using the Software Statistical Program for Social (SPSS) version 24.0. The results of this study indicate that capital intensity, liquidity and profitability have no effect on tax aggressiveness.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207002078	T73937	T739372022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T739372022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xviii, 64 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

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