Mulyaningsih, Nurwita (2022) PENGARUH HEDGING, FINANCIAL LEASE, SALES GROWTH DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020. S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

THE EFFECT OF HEDGING, FINANCIAL LEASE, SALES GROWTH AND EARNINGS MANAGEMENT ON TAX AGGRESSIVENESS IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016-2020 Nurwita Mulyaningsih ABSTRACT This study aims to examine the effect of hedging, financial lease, sales growth, and earnings management on tax aggressiveness. The sample consists of the 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX)in the period 2016-2020. The data used in this study is secondary data and the sample selection using purposive sampling method. The hypothesis was tested by multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis showed that sales growth had a positive effect on tax aggressiveness. Financial leases have a significant negative effect on tax aggressiveness. Meanwhile, hedging and earnings management have not been able to prove their influence on tax aggressiveness. Keyword: hedging, financial lease, sales growth, earnings management, tax aggressiveness.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Soerono, Ayu Noorida 197210222003122001 Thesis advisor Mukhtar, Mukhtar 197807012009121002 Thesis advisor Ramdhani, Dadan 197807012009121002 Thesis advisor Ginanjar, Seandy 197602212008121001
Additional Information:	PENGARUH HEDGING, FINANCIAL LEASE, SALES GROWTH, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 Nurwita Mulyaningsih ABSTRAK Penelitian ini bertujuan menguji pengaruh hedging, financial lease, sales growth, dan manajemen laba terhadap agresivitas pajak. Sampel penelitian ini terdiri dari 37 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dalam periode tahun 2016-2020. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel menggunakan metode purposive sampling. Hipotesis diuji dengan analisis regresi berganda yang diolah menggunakan SPSS versi 22. Berdasarkan hasil analisis menunjukkan bahwa sales growth berpengaruh positif terhadap agresivitas pajak. Financial lease berpengaruh signifikan negatif terhadap agresivitas pajak. Sedangkan hedging dan manajemen laba belum mampu membuktikan adanya pengaruh terhadap agresivitas pajak. Kata kunci: hedging, financial lease, sales growth, manajemen laba, agresivitas pajak.
Subjects:	H Social Sciences > HG Finance
Divisions:	05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Mrs Nurwita Mulyaningsih
Date Deposited:	26 Dec 2022 11:38
Last Modified:	26 Dec 2022 11:38
URI:	http://eprints.untirta.ac.id/id/eprint/18880

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