SKRIPSI: Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Likuiditas terhadap Agresivitas Pajak pada Perusahaan Sektor Keuangan Subindustri Bank yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020

Arif, Hidayat (2022) SKRIPSI: Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Likuiditas terhadap Agresivitas Pajak pada Perusahaan Sektor Keuangan Subindustri Bank yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020. Masters thesis, STIM YKPN Yogyakarta.

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Abstract

This study aims to analyze the effect of firm size, profitability, leverage, and liquidity on corporate tax aggressiveness. Independent variable used in this study firm size, profitability, leverage, and liquidity. While the dependent variable in this study was measured using the tax aggressiveness the measured using of the Effective Tax Rate (ETR). The population in this study amounted to 45 companies sector financial subindustry bank listed on the Indonesia Stock Exchange (BEI) in the period 2017-2020. Determination of the sample using purposive sampling method and obtained a sample of 25 companies based on certain criteria. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id. The analysis technique used is panel data regression using of software Eviews 12. The selection of the regression model used is the Chow test, Hausman Test, and Langrange Multiple test with a level of significance of 5%. The results of this study indicate that the results used are panel data regression with the Random Effect Model. The results of this study indicate that firm size has insignificant positive effect on tax aggressiveness, profitability has a significant negative on tax aggressiveness, leverage has an insignificant negative effect on tax aggressiveness, and liquidity has an insignificant negative effect on tax aggressiveness.

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