Skripsi

PENGARUH STRUKTUR LIABILITAS, LIKUIDITAS, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019

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Penilaian

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This study aims to determine empirically the influence of liability structure, liquidity, capital intensity and inventory intensity on tax aggressiveness in manufacturing firms which were listed in Indonesian Stock Exchange during the period of 2017 – 2019. The population in this research is the manufacturing firms which were listed in Indonesian Stock Exchange (IDX). The sampel was determined using purposive sampling on 306 firms. The data analysis technique used panel data regression which was processed using software Eviews version 9.0. The result showed that liability structure and capital intensity had a significant positive effect on tax aggressiveness in manufacturing firms. Inventory intensity has a significant negative effect on tax aggressiveness and liquidity has no effect on tax aggressiveness in manufacturing firms.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107000589	T41717	T417172021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T417172021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2021

Collation

xvi, 77 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.480 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Ekonomi Akuntansi
Struktur Modal Perusahaan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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