Skripsi

PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP TAX AGRESSIVENESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERTANIAN TERDAFTAR DI BURSA EFEK INDONESIA (2016-2020).

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Penilaian

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The Purpose of this study is to empirically examine the effect of leverage and profitability on tax aggressiveness, as well as the moderating effect of firm size on the effect of leverage and profitability on tax aggressiveness. The type of data used in this study is secondary data in the form of company annual reports. The research population is agricultural companies listed on the Indonesian stock exchange during the 2016-2020 period. Sampling was done by purposive sampling method with a total sample of 50 samples. The analytical technique used is Moderate Regression Analysis (MRA) using the SPSS IBM 24 program. The results of this study indicate that the leverage variable has a negative effect on tax aggressiveness, profitability has a positive effect on tax aggressiveness, firm size does not moderate the leverage relationship of tax aggressiveness, and firm size strengthens the relationship between profitability and tax aggressiveness. The limitation of this study is that it only uses a sample of agricultural companies listed on the Indonesian stock exchange for the 2016-2020 period

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207003110	T77219	T772192022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T772192022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2022

Collation

xviii, 68 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)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

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