The impact of liquidity, leverage and earning management towards tax aggressiveness in consumer goods industry company listed in Indonesia Stock Exchange

Sudjono, Corina (2021) The impact of liquidity, leverage and earning management towards tax aggressiveness in consumer goods industry company listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research aims to determine the impact of liquidity, leverage and earning management on tax aggressiveness in the consumer goods industry company listed on Indonesia Stock Exchange. The population is consumer industry companies listed on Indonesia Stock Exchange. The amount of the population is 47 companies. The data collection method is the documentation. The data analysis method is with multiple linear regression. Linear regression is the method to analyze the association between the independent variable and dependent variable in the regression model. Based on the results of testing, it is known that the liquidity variable does not have a significant effect towards tax aggressiveness in consumer goods companies listed on Indonesia Stock Exchange. The variable leverage is also not proven to have a significant effect towards tax aggressiveness in consumer goods companies listed in Indonesia Stock Exchange. The earning management variable has a significant effect towards tax aggressiveness in consumer goods companies listed in Indonesia Stock Exchange. The liquidity, leverage, and earning management variables have a significant effect towards tax aggressiveness in consumer goods companies listed in Indonesia Stock Exchange. / Penelitian memiliki tujuan untuk menentukan pengaruh likuiditas, leverage dan manajemen laba terhadap agresivitas pajak pada perusahaan industri barang konsumsi terdaftar di Bursa Efek Indonesia.Populasi dalam penelitian ini adalah perusahaan industri konsumsi terdaftar di Bursa Efek Indonesia. Jumlah populasi sebesar 47 perusahaan. Metode pengumpulan data adalah dokumentasi. Metode analisis data adalah dengan regresi linear berganda. Regresi linear adalah metode untuk menganalisis hubungan antara variabel independen dan variabel dependen dalam model regresi. Berdasarkan hasil pengujian, dapat diketahui bahwa variabel likuiditas tidak memiliki pengaruh yang signifikan terhadap agresivitas pajak pada perusahaan barang konsumsi terdaftar di Bursa Efek Indonesia. Variabel leverage juga tidak dibuktikan memiliki pengaruh yang signifikan terhadap agresivitas pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Variabel manajemen laba memiliki pengaruh yang signifikan terhadap agresivitas pajak pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Variabel likuiditas, leverage dan manajemen laba memiliki pengaruh yang signifikan terhadap agresivitas pajak di perusahaan barang kosnumsi terdaftar di Bursa Efek Indonesia.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Sudjono, CorinaNIM00000023109corinaasudjono@yahoo.co.id
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorGoh, Thomas SumarsanNIDN0122077201Thomas.goh@lecturer.uph.edu
Uncontrolled Keywords: liquidity; leverage; earning management; tax aggressiveness
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 18932 not found.
Date Deposited: 19 Aug 2021 02:37
Last Modified: 12 Jan 2022 10:37
URI: http://repository.uph.edu/id/eprint/41822

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