PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2014-2017)

Winarsih Winarsih, Nik Amah, M. Agus Sudrajat

Abstract


This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness. The object of this research is a mining company listed on the Indonesia Stock Exchange with a research period of 2014-2017. Samples were taken using purposive sampling technique and obtained 14 companies, with a period of 4 years so that the sample amounted to 56. The analysis technique used is multiple linear regression. The results showed that the profitability variable had a significant negative effect on tax aggressiveness. Whereas the liquidity variable which is peroxided using the current ratio and the leverage peroxided using a debt to assets ratio does not have a significant effect on tax aggressiveness.
Keywords: profitability, liquidity, leverage, and tax aggressiveness.


Full Text:

PDF

References


Agoes, Sukrisno Dan Estralita Trisnawati. 2010. Akuntansi Perpajakan Edisi 2 Revisi. Jakarta. Salemba Empat

Chen, Shuping, et,al. Are Family Firms more Tax Aggressive than Non-family Firms?. (2010).Journal of Financial Economics. 91, (1), 41-61. Research Collection School Of Accountancy.

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan Program Ibm Spss 21. Semarang. Badan Penerbit Universitas Diponegoro

Halim, Abdul Dan Syam Kusufi. 2012. Teori, Konsep Dan Aplikasi Akuntansi Sektor Publik. Jakarta. Salemba Empat

Kasmir. 2010. Pengantar Manajemen Keuangan Edisi Kedua. Jakarta. Kencana Prenadamedia Group

Krismiaji Dan Y Anni Aryani.2011. Akuntansi Manajemen Edisi Kedua. Yogykarta. UPP-STIM YKPN

Martinez, Antonio Lopo. 2017. Tax Aggressiveness: A Literature Survey. ISSN 1981-8610. REPec, Brasilia, v, 11, Special Edition, art. 6, p. 104-121 http://dx.doi.org/10.17524/repec/v11i0.1724

Nasution. 2012. Metode Research (Penelitian Ilmiah). Jakarta. Bumi Aksara

Pohan, Chairil Anwar. 2013. Manajemen Perpajakan Strategi Perencanaan Pajak Dan Bisnis Edisi Revisi. Jakarta. PT.Gramedia Pustaka Utama

Riduwan Dan Sunarto.2009. Pengantar Statistika Untuk Penelitian: Pendidikan, Sosial, Ekonomi, Komunikasi, Dan Bisnis. Bandung. Alfabeta

Santoso, Muhammad Rifky. 2017. Pemahaman Tax Planning. https://bppk.kemenkeu.go.id/id/publikasi/artikel/167-artikel-pajak/24310-pemahaman-tax-panning

Sugiyono. 2016. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R & D. Bandung. Alfabeta


Refbacks

  • There are currently no refbacks.


 

Indexed by:

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun