DETERMINAN KINERJA PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Pada Perusahaan Sektor Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2010-2014)

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DOI:

https://doi.org/10.31000/competitive.v1i1.106

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan (size),
leverage, capital intensity ratio, dan kepemilikan manajerial terhadap agresivitas pajak.
Penelitian ini menggunakan sampel perusahaan perbankan selama tahun 2010-2014
dengan menggunakan purposive sampling. Data yang digunakan diperoleh dari laporan
tahunan perusahaan yang terdaftar di Bursa Efek Indonesia sebanyak 11 perusahaan.
Metode analisis yang digunakan adalah analisis regresi berganda, yaitu Uji F statistik,
Uji t statisitik dan pengolahan data diolah dengan program SPSS.
Hasil penelitian menunjukkan bahwa secara parsial (Ujit t) menunjukkan ukuran
perusahaan (size) dan kepemilikan manajerial berpengaruh signifikan terhadap
agresivitas pajak sedangkan leverage dan capital intensity ratio tidak berpengaruh
signifikan terhadap agresivitas pajak. Sedangkan secara simultan (Uji F) ukuran
perusahaan (size), kepemilikan manajerial leverage dan capital intensity ratio
berpengaruh signifikan terhadap agresivitas pajak.
Kata Kunci: Agresivitas Pajak, Ukuran Perusahaan (SIZE), Leverage, Capital Intensity Ratio, Kepemilikan Manajerial.

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Published

2017-03-29

Issue

Vol. 1 No. 1 (2017): Competitive Jurnal Akuntansi dan Keuangan

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Articles

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How to Cite

[1]
B. Rohmansyah, “DETERMINAN KINERJA PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Pada Perusahaan Sektor Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2010-2014)”, COMPETITIVE, vol. 1, no. 1, pp. 21–37, Mar. 2017, doi: 10.31000/competitive.v1i1.106.