Pengaruh Roa, Size, Der dan CR terhadap Effectif Tax Rate (ETR) pada perusahaan sector Manufaktur tahun 2016-2018

Nita Widya Hardiyanti, Mohamad Zulman Hakim

Abstract


Penghindaran pajak di Indonesia masih banyak dilakukan oleh perusahaan-perusahaan yang ada di Indonesia.penelitian ini untuk membuktikan dan memperoleh hasil data empiris pada perusahaan sector aneka industry yang terdaftar di BEI pada tahun 2016-2018. Agresivitas pajak sebagai variable dependen. Sedangkan Leverage, Likuiditas, Pertumbuhan penjualan, Ukuran Perusahaan dan Kepemilikan Instuitusional sebagai variable dependen. Dengan hasil Kepemilikan Institusional berpengaruh signifikan terhadap variable dependen.

Kata kunci: pengaruh Likuiditas, Leverage, Pertumbuhan Laba, Kepemilikan Institusional, dan Ukuran   Perusahaan terhadap Agresivitas pajak 

 

Tax avoidance in Indonesia is still mostly done by companies in Indonesia. This research is to prove and obtain the results of empirical data on various industry sector companies listed on the Stock Exchange in 2016-2018. Tax aggressiveness as the dependent variable. While Leverage, Liquidity, Earnings Growth, Firm Size and Institutional Ownership are dependent variables. With the results of Institutional Ownership has a significant effect on the dependent variable.         

Key word: the effect of Liquidity, Leverage, Profit Growth, Institutional Ownership, and Firm Size on Tax Aggressiveness

 


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DOI: http://dx.doi.org/10.31000/dinamika.v3i2.10172

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