PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK : Studi Kasus pada Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia Periode 2012-2014

• Main Author: Mardiah, Hana (Author)
• Format: Book
• Published: 2016-08-29.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/26651/1/S_PEA_1206669_Title.pdf; http://repository.upi.edu/26651/2/S_PEA_1206669_Abstract.pdf; http://repository.upi.edu/26651/3/S_PEA_1206669_table_of_content.pdf; http://repository.upi.edu/26651/4/S_PEA_1206669_Chapter1.pdf; http://repository.upi.edu/26651/5/S_PEA_1206669_Chapter2.pdf; http://repository.upi.edu/26651/6/S_PEA_1206669_Chapter3.pdf; http://repository.upi.edu/26651/7/S_PEA_1206669_Chapter4.pdf; http://repository.upi.edu/26651/8/S_PEA_1206669_Chapter5.pdf; http://repository.upi.edu/26651/9/S_PEA_1206669_Bibliography.pdf; http://repository.upi.edu/26651/10/S_PEA_1206669_Appendix.pdf
• Keywords: HB Economic Theory; HF5601 Accounting

Penelitianinibertujuanuntukmengetahuipengaruhukuranperusahaan, leverage, danprofitabilitasterhadapagresivitaspajakpadaperusahaanpertambangan yang terdaftardi Bursa Efek Indonesia. Variabeldependen yang diujidalampenelitianiniadalahukuranperusahaan, leverage, danprofitabilitasdanvariabelindependen yang diujidalampenelitianiniadalahagresivitaspajak. Sampelpenelitianiniterdiridari20 perusahaanpertambangan yang terdaftardi Bursa Efek Indonesia selamatigatahunberturut-turutyaitutahun 2012-2014. Data yang digunakandalampenelitianiniadalah data sekunderdanpemilihansampeldenganmenggunakanpurposive sampling. Pengujian statistik yang digunakan adalah analisis regresi berganda dengan uji t padatarafsignifikan 5%. Hasilpenelitianmenunjukkanvariabelukuranperusahaandanleverageberpengaruhsecarasignifikandanpositifterhadapagresivitaspajak, sedangkanvariabelprofitabilitastidakberpengaruhsecarasignifikandannegatifterhadapagersivitaspajak.;--- This study examines the influence of firm size, leverage, and profitability on tax agressiveness.The examined dependent variable of this research is firm size, leverage, and profitability and tax agressiveness as independent variable The research sample consisted of 20 mining companies listed in Indonesia Stock Exchange for three consecutive years which was 2012-2014. The data used in this research is secondary data and sample is selected by using purposive sampling method.The statistical testing used is multiple regression analysis by t test on significant level 5%. The results of this study shows that firm size and leverage significantly positive affect on taxagressiveness, butprofitability has not significantly and negative affect on tax agressiveness