AKBAR, AR RASYIID (2018) PENGARUH LIKUIDITAS, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN, PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Ar Rasyiid Akbar, 2018: The Influence of Liqiudity, Audit Commiitee and Company Size Against Tax Aggressiveness on Mining Companies, Property and Real Estate Listed in Indonesian Stock Exchange at 2014-2017. State University of Jakarta. The pupose of this research is knowing the effects of Liquidity, Audit Committees and Company Size against Tax Aggressiveness. This research is conducted by taking information on mining companies, property and real estate listed in Indonesian Stock Exchange at 2014-2017. The sample selection method used purposive sampling by making 21 sample of companies. This research was done by using descriptive statistic analysis technique and ordinary least square panel (OLS) method through E-views 8 software. The result of the research found that the liquidity and audit committee variables did not affect the aggressiveness of corporate tax, while company size showed significant negative result toward tax aggressiveness, which means company size had positive effect to company tax aggressiveness. Keywords: Tax Aggressiveness, Liquidity, Audit Committees, Company Size
| Item Type: | Thesis (S1) |
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| Additional Information: | Pembimbing I : Nuramalia Hasanah, M.Ak ; Pembimbing II: M. Yasser Arafat, SE, Akt, MM |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 21 Sep 2018 14:12 |
| Last Modified: | 21 Sep 2018 14:12 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/6172 |
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