Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan LQ45 Tahun 2018 - 2020

Sulaiman, Tantowi (2021) Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan LQ45 Tahun 2018 - 2020. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study is to examine the auditor reputation can moderate liquidity and leverage of tax aggrressiviness in LQ45 companies period 2018-2020. The method used in this research is purposive sampling so the number of samples of this study were 35 sample companies for 3 years. Analyzer used in this research is multiple linear regression analysis by using SPSS 26.0 program. The results of this study indicate that auditor reputation can’t moderate leverage of tax aggressiviness and auditor reputation can moderate liquidity of tax aggressiviness. Keywords: liquidity, leverage, auditor reputation and tax aggressiviness

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