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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Kualitas Audit terhadap Agresivitas Pajak

Year: 2024

Type: article

Abstract: The purpose of the research is to find the influence of variables Firm Size, Profitability, Leverage, and Audit Quality on Tax Aggressivity. The sample in study includes 35 companies sub-sector food and beverage listed in Indonesia Stock Exchange (BEI) in the period 2020-2023. The sampling technique used purposive sampling method and obtained 140 sample data from 35 companies. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 program. The result of this study indicate that profitability has a significant positive effect

Source: Anggaran Jurnal Publikasi Ekonomi dan Akuntansi

DOI: 10.61132/anggaran.v2i3.830

Authors: Rurry Septiani, Suryani Suryani

Institution: Universitas Budi Luhur

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4402172361

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