ANALISIS PENGARUH RASIO KEUANGAN DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH TAHUN 2015-2020

Yanti Mariani, NIM.: 17108040005 (2022) ANALISIS PENGARUH RASIO KEUANGAN DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH TAHUN 2015-2020. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study is a quantitative explanatory study that aims to determine how the influence of profitability, liquidity, leverage and earnings management on tax aggressiveness in companies listed on the sharia securities list in 2015-2020. The number of samples in this study were 31 companies with the sampling method using the purposive sampling method. This study uses data obtained through accessing www.idx.co.id and the official website of the related company. This study used panel data regression which consisted descriptive statistical test, classical assumption test, panel data regression model selection and hypothesis testing. The results of data analysis or panel data regression show that partially profitability, liquidity and earnings management have no significant effect on tax aggressiveness. While the leverage variable has a significant effect on tax aggressiveness. The value of the coefficient of determination in this study is 0.2%.

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing: Dr. Misnen Ardiansyah,S.E., M.Si, Ak., CA., ACPA
Uncontrolled Keywords: profitability; liquidity; leverage; earnings management; tax aggressiveness
Subjects: Ekonomi Islam > Akuntansi Syari'ah
Manajemen > Keuangan
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muchti Nurhidaya [muchti.nurhidaya@uin-suka.ac.id]
Date Deposited: 26 Jan 2023 10:49
Last Modified: 26 Jan 2023 10:49
URI: http://digilib.uin-suka.ac.id/id/eprint/55694

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