Pengaruh Likuiditas, Leverage dan Capital Intensity Terhadap Tingkat Agresivitas Wajib Pajak Badan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)


  • Indra Alfirmanda Igo Poetra STIE Widya Gama Lumajang
  • Ratna Wijayanti DP STIE Widya Gama Lumajang
  • M. Wimbo Wiyono STIE Widya Gama Lumajang


Liquidity, Leverage, Capital Intensity and Aggressiveness of Tax.


In this research has aims to determine the empirical analyze the influence of liquidity, leverage and capital intensity against the aggressiveness of corporate taxpayers measured using Effective Tax Rate (ETR). This research used secondary data is taken from the annual financial statements of manufacturing companies listed on the Stock Exchange during the period 2014-2017 which can be seen and download on the official website that is, articles or journals related of the purpose of research. Data on this research processing using SPSS software version 21 and microsoft excel. With research method using quantitative method with purposive sampling method. The analyze method used is Classic Assumption Test (Normality Test, Mulicolinearity Test, Autocorrelation Test, and Heterokedastisitas Test), Multiple Linear Regression Test, Test t and Determination Coefficient Test. The research object population gotten 20 manufacturing companies during 4 years and sampling used as many as 80 data. Based on the results of the multiple regression linear test, partial test t, Liquidity has no effect on tax aggressiveness, Leverage has positive effect on tax aggressiveness, and Capital Intensity has no effect onĀ  tax aggressiveness.


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