Skripsi

PENGARUH KEPEMILIKAN ASING, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2019

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Penilaian

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This study aims to examine empirically the influence of foreign ownership, profitability and firm size on tax aggressiveness at mining companies that listed on the Indonesia Stock Exchange (IDX) period 2016-2019. The research method used in this study is multiple regression analysis with the total sample 44 observations. The independent variable in this study is income tax agressiveness that proxied by Effective Tax Rate (ETR). The results of this study indicate that the foreign ownership has no effect on tax aggressiveness, while the profitabillity and firm size have significant effect to tax aggressiveness. Keyword : Tax Aggressiveness, Foreign Ownership, Profitability, Firm Size.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107000590	T41749	T417492021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T417492021

Publisher

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

Collation

xviii, 63 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

330.010 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
Laporan Keuangan Perusahaan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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