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

RACHMAN , Luthfiyyah Azhari and PRASETYO, Andrian Budi (2019) PENGARUH AGRESIVITAS PAJAK DAN UKURAN PERUSAHAAN TERHADAP UTANG JANGKA PENDEK (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45 TAHUN 2015 – 2017). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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.

Item Type:Thesis (Undergraduate)
Additional Information:Tax aggressiveness, firm size, and short term debt.
Uncontrolled Keywords:Tax aggressiveness, firm size, and short term debt.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:70981
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:26 Mar 2019 11:18
Last Modified:26 Mar 2019 11:18

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