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Pengaruh Aset Tetap, Profitabilitas dan Hutang terhadap Agresivitas pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 (CD + Cetak)
This research was conducted to fulfill: The effect of fixed assets on tax aggressiveness on the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2017-2019. The influence of profitability on tax aggressiveness in the sub-sector of the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. The influence of
debt to tax aggressiveness in the sub-sector of the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019.
The population in this study 174 financial statements derived from the consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The method of collecting data in this study uses document studies. Test prerequisite analysis includes test normality, multicholinerity test, autocholineration test, and heteroskesdaticity tests.
The data analysis techniques used to test the hypothesis are multiple regression analyses.
The results showed that: The fixed asset does not affect the aggressiveness of the tax. Profitability affects tax aggressiveness. The debt affects the aggressiveness of the tax.
Keywords: fixed assets, profitability, debt, tax aggressiveness
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