{"data":{"id":3864,"url":"https:\/\/repo.xbbh.net\/items\/3864","status":"published","type":"thesis","title":"PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP\nAGRESIVITAS PAJAK\n( Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman\nYang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)","title_alt":null,"abstract":"\u201cPengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak\u201d\n(Studi Kasus Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar\nPada Bursa Efek Indonesia (BEI) Periode 2019-2022)\nTujuan dari penelitian ini adalah untuk mengetahui dan mendeskripsikan Pengaruh\nProfitabilitas dan Likuiditas terhadap Agresivitas pajak. Jenis pendekatan dalam\npenelitian ini adalah Pendekatan Kuantitatif. Sampel penelitian in diperoleh dengan\nmenggunakan Metode Purposive Sampling didapatkan sebanyak 19 Perusahaan pada\nperusahaan Sub Sektor Industri Makanan dan Minuman yang terdaftar pada Bursa Efek\nIndonesia (BEI) Periode 2019-2022 (57 Observasi). Data yang digunakan adalah Data\nSekunder. Metode analisis yang digunakan adalah Analisis Regresi Data Panel dengan\nbantuan Aplikasi EVIEWS 12. Hasil Penelitian menunjukan bahwa secara parsial\nvariabel Profitabilitas berpengaruh signifikan sebesar 0,03050 terhadap agresivitas\npajak dan likuiditas tidak berpengaruh signifikan terhadap agresivitas pajak dengan\nnilai 0,5292 sedangkan secara simultan profitabilitas dan likuiditas berpengaruh negatif\ndan signifikan terhadap agresivitas pajak sebesar 0,020415.\nKata Kunci:\nProfitabilitas , Likuiditas , Agresivitas Pajak","abstract_alt":null,"creators":[{"role":"author","family_name":"Munggarani","given_name":"Azzahra","orcid":null,"national_id":"1112191060"},{"role":"advisor","family_name":"Nugraha","given_name":"Erik","orcid":null,"national_id":"0407068801"}],"year":2023,"date_issued":"2023-02-09","publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Profitabilitas","Likuiditas","Agresivitas Pajak"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"Munggarani, Azzahra (2023) PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP\nAGRESIVITAS PAJAK\n( Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman\nYang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021). UNIVERSITAS SANGGA BUANA YPKP.","documents":[{"name":"1._cover.pdf","section":"cover","mime_type":"application\/pdf","size":963499,"sha256":"28b5b651b33e4484ec54f68c5790ae47b4804b1f2d1c3f69dbd975f80b514190","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3864\/files\/12864\/1._cover.pdf"},{"name":"2._lembra_pengesahan.pdf","section":"front_matter","mime_type":"application\/pdf","size":401960,"sha256":"5581634db10f0e4f6910c6fa09f8261bdb0fe4976dc05418a0896af5f1bf875f","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3864\/files\/12865\/2._lembra_pengesahan.pdf"},{"name":"3._lembar_pernyataan.pdf","section":"front_matter","mime_type":"application\/pdf","size":408177,"sha256":"97f010946b8f9e8af58288d80654901c68c389be9bb53753ef177895b6114e41","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3864\/files\/12866\/3._lembar_pernyataan.pdf"},{"name":"4._abstrak.pdf","section":"abstract","mime_type":"application\/pdf","size":920226,"sha256":"51cf83717386fa9c7347e36601f29ff1e5c677b92e7468d84646caa8dc5999bb","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3864\/files\/12867\/4._abstrak.pdf"},{"name":"7._bab_i.pdf","section":"chapter_1","mime_type":"application\/pdf","size":920331,"sha256":"a83f26f70d965afa542b01d946c49a35bf50d8d651a26dee917f621001214140","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3864\/files\/12868\/7._bab_i.pdf"},{"name":"12._daftar_pustaka.pdf","section":"bibliography","mime_type":"application\/pdf","size":920264,"sha256":"a73890b94ba4b88a777e48acd39b1a50de2a813a96f434b504dabcdfce0222df","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/3864\/files\/12869\/12._daftar_pustaka.pdf"}],"published_at":"2024-07-16T06:13:29+00:00","updated_at":"2026-10-31T07:19:05+00:00"}}