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


Abstrak

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  


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DOI: http://dx.doi.org/10.31000/dinamika.v5i1.10200

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