GANANG PARIKESIT, VINCENTIUS (2016) PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA DAN KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2012-2014). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
Companies around the world are increasingly common use tax aggressiveness feature to minimize the amount of taxes the company. This had done to balance the costs and profits of the company. This study aimed to examine the effects of liquidity, leverage, earnings management, family ownership against corporate tax aggressiveness. The samples in this study using purposive sampling of manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2012-2014. Populations used as many as 150 companies and samples used as many as 127 companies. The method used multiple linear regression analysis. The results of this study proved that earnings management and family ownership does not affect the occurrence of corporate tax aggressiveness. As for liquidity and leverage affect on the corporate tax aggressiveness. Keywords : liquidity, leverage, earnings management, family ownership, corporate tax aggressiveness
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Eko Yuli |
| Date Deposited: | 20 Jul 2016 02:28 |
| Last Modified: | 20 Jul 2016 02:28 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4851 |
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