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AGUS PURWANTO
Department of Chemical Engineering, Sebelas Maret University, Surakarta National Center for Sustainable Transportation Technology, Bandung, Indonesia
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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
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 Purwanto, Agus; ', Yusralaini; ', Susilatri
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 ', Susilatri ', Yusralaini - Isdiyarto Adhy Karyo Nugroho Aditya Sukma Pawitra Agung Budiarto, Agung Agustika, Dyah Kurniawati Angga Rahabistara Sumadji Anindita Putri Nurmalita Sari Aris Mukimin Arkhan Subari Arum Purwandari Bagus, Asep Budiyono Budiyono Cahyani, Erlien Dwi Chintya Fadila Laksmitaningrum Cholid Syahroni, Cholid Darmadi, Eko Agus Dhanindra Prabowo, Dhanindra Dwi Harjanto, Ganang Dwi Ratmono Emha Taufiq Luthfi Fathurrahman, Hanif Muhammad Fatkhurrahman, Januar Gde Sastrawangsa, Gde Ginzania, Maria Hadion Wijoyo Hakim, Much Azizum Hanny Vistanty, Hanny Heny Kusumayanti HERY WINARSI Hidayah Dwiyanti I Kadek Ariana, I Kadek Ida Hayu Dwimawanti Ihyaul Ulum Imam Ghozali Irnaning Handayani, Novarina Ischiadica Elharomy Jidanah Darmiyati Kuncoro Diharjo Leo Eladisa Ganjari M. Suyanto, M. Mega, Yuan Mety Nuraini Miratul Atiqah Misbachul Moenir, Misbachul Nasikhah, Lulukatin Nelza, Audea Briliana Nilawati Nilawati Nur Cahyonowati Nur Zen, Nur Paryanto Paryanto Pradana, Satria Edvan Nanda Prakoso, Ganang PRISILA, INGKA Purwaningrum, Fajar Adhi Rame Rame, Rame Reny Yesiana Rosita, Galuh Chynintya Rosita Ruliaty, Lisa Saputro, Ignatius Rinanto Cipto Dwi Silvy Djayanti Silvy Djayanti, Silvy Siwi P. M. Wijayanti Stephani Novitasari Christianingsih Kaluti Suharto, Toni Suherman, Alex Lukmanto Sumarna Sumarna Sunarsi, Denok Syarifa Arum Kusumastuti, Syarifa Arum Wicaksono, Kukuh Aryo Windyandari, Aulia Windyandari wipsar sunu brams dwandaru Wisnuwijaya, Rhyko Irawan Yanti, Plapiana Yudanto, Yusuf Arya Yulita Setiawanta Yusim, Adi Kurniawan Yuvita Avrie Diany