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