PENGARUH AGRESIVITAS PAJAK DAN UKURAN PERUSAHAAN TERHADAP UTANG JANGKA PENDEK (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45 TAHUN 2015 – 2017)

Abstract

This study investigates the association between tax aggressiveness, firm size and maturity structure of debt. The independent variables are tax aggressiveness and firm size. Short Term Debt is the dependent variable of this study, to reflect the maturity structures of debt. The data used in this study are secondary data sourced from financial statements and annual reports of companies that are listed in LQ 45 stock index between 2015 – 2017. Samples were collected by purposive sampling method, and analyzed by multiple linear regression. The result shows that corporate tax aggressiveness has a positive and significant effect to Short Term Debt, while firm size has a negative and significant effect to Short Term Debt in companies that are listed in LQ 45 stock index between 2015 – 2017.