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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, DAN KOPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PADA PERUSAHAAN PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of the liquidity, leverage, earnings management, and compensation tax losses against corporate tax aggressivenesss on agriculture and mining companies listed in Indonesia Stock Exchange (BEI) 2011-2013. The sample used in this study is agriculture and mining company listed on the Indonesia stock exchange is based on criteria that have been set. The sampling method used is purposive sampling and testing this hypothesis using multiple linear regression analysis. Proxy calculation of corporate tax aggressiveness in this study using a proxy CETR (Cash Effective Tax Rate) and the results of this study showed that the independent variables are liquidity, leverage, and earnings management significantly influence the partial on corporate tax aggressiveness, but the variable compensation tax losses has no effect the partial on corporate tax aggressiveness, and the results of coefficient of determination (adjusted R2) of 0.537. This suggests that the overall effect of independent variables are Liquidity, Leverage, Earnings Management, and Compensation Tax Losses against Corporate Tax Aggressiveness to 53,7% while the remaining 46,3% is influenced by other variables.Keywords: Corporate Tax Aggressiveness, Liquidity, Leverage, Earnings Management, and Compensation Tax Losses

Co-Authors - Isdiyarto . HERNAYANTI . HERY WINARSI Abdurohman Muslim Abdurrahman, Naufal Adhy Karyo Nugroho Adi Putra Setianto Adila Ashari Partono, Adila Ashari Adimas Wahyu Saputro Agung Budiarto, Agung Agustikasa, Dyah Kurniawati Akhmad Aminuddin Bama, Akhmad Aminuddin Alice Yuniati Alqodri, Achmad Fatih Andika Fajar Andreani Hanjani Anggun Nugroho, Anggun Anif Jamaluddin Anindita Putri Nurmalita Sari Anisa Agni Putri Aris Mukimin Arkhan Subari Artawan, I Nengah Arum Purwandari Bagus, Asep Bhagas Adhitya Ardia Pratama Bintoro Anang Subagyo, Bintoro Anang Budhy Kurniawan Budiwati Budiwati Budiyono Budiyono Chintya Fadila Laksmitaningrum Dadan Rosana Darmadi, Eko Agus Decy Lukitasari DEDDY MUCHTADI Dewitasari, Dinny Islamiah Dhanindra Prabowo, Dhanindra Dina Dina, Dina Dwi Harjanto, Ganang Dwi Ratmono Eddy Santoso Endang Kwartiningsih Endang Mastuti Eny Sri Widyastuti Erika Rani Eva Oktavia Ningrum, Eva Oktavia Febryanita, Renna Firdaus, Muhammad Sai FRANSISKA RUNGKAT ZAKARIA Gde Sastrawangsa, Gde Hanny Vistanty, Hanny Hatmoko, Bayu Dwi Hendri Widiyandari Heny Kusumayanti HERNAYANTI HERNAYANTI Heru Sukamto, Heru HERY WINARSI I Kadek Ariana, I Kadek Ida Hayu Dwimawanti Ihyaul Ulum Imam Ghozali Indah Nuraeni Intan Fatimah Hizbullah, Intan Fatimah Irfan Hafid Irnaning Handayani, Novarina Ischiadica Elharomy Isni Nurruhwati Jidanah Darmiyati Jumari, Arif Kuncoro Diharjo Kusumadewi, RR Karlina Aprilia Lila Yuwana Lilik Eka Radiati M. Refai Muslih Mety Nuraini Miratul Atiqah Mugihardjo, Herry Muhammad Baru Herman, Muhammad Baru Muhammad Setio Priambodo, Muhammad Mulyadi, Eka Octaviyatna Mulyoto ,, Mulyoto Nilawati Nilawati Nugraheni, Anggiyani Ratnaningtyas Eka Nur Cahyonowati Nur Kadarisman Nur Zen, Nur Nurkholis Nurkholis Nurtjahjo Dwi Sasongko Nur’aini, Anafi Oktita Earning Hanifah Paryanto Prasetiyo, Agus Eko Purwaningrum, Fajar Adhi Rafika Rahmawati Rahma Ayu Maharani Rame Rame, Rame Rame, Rame Ratnawati Ratnawati Reny Yesiana, Reny Richardus Eko Indrajit Risha Aristiani N, Risha Rosita, Galuh Chynintya Rosita Ruliaty, Lisa Sari, Septi Shofwan Hanief, Shofwan Silvy Djayanti, Silvy Siwi P. M. Wijayanti Siwi P.M. Wijayanti SIWI PRAMATAMA MARS WIJAYANTI Stephani Novitasari Christianingsih Kaluti Suharno Suharno Suharto, Toni Suharto, Toni Sumarna Sumarna Sumarna, . Sumarno Sumarno Suratsih Suratsih Taufiq Bagus Prasojo Wicaksono, Kukuh Aryo Wisnu Ari Adi Yohanes Dwi Saputra, Yohanes Dwi Yuniar Mulyani Yuvita Avrie Diany