Pengaruh Agresivitas Pajak dan Asset Tangibility Terhadap Leverage dengan Profitabilitas sebagai variabel kontrol ( studi kasus index LQ 45 periode 2012 - 2016)

  • Liliana Dorothea Bau Universitas Sarjanawiyata Tamansiswa
  • Sri Ayem Universitas Sarjanawiyata Tamansiswa

Abstract

The purpose of this study was to determine the effect of tax aggressiveness and tangibility assets on leverage with profitability as a control variable in the Lq 45 index listed on the Indonesia Stock Exchange for the period 2012-2016. Data type is Secondary data. The sampling method in this study uses the Purposive Sampling method. Data collection through the site www.idx.co.id. The results showed that tax aggressiveness did not affect leverage, Tangibility Asset had an effect on Leverage, and profitability as a control variable had no effect on Leverage. Tax aggressiveness, Tangibility Asset, and profitability simultaneously influence leverage.


Keywords : Tax Aggressiveness, Tangibility Assets, profitability and leverage

Published
2019-01-15
How to Cite
BAU, Liliana Dorothea; AYEM, Sri. Pengaruh Agresivitas Pajak dan Asset Tangibility Terhadap Leverage dengan Profitabilitas sebagai variabel kontrol ( studi kasus index LQ 45 periode 2012 - 2016). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 106 - 120, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/798>. Date accessed: 20 feb. 2019.