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Faktor Yang Memengaruhi Agresivitas Pajak Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

Year: 2024

Type: article

Abstract: The objective of this study is to determine the effect of profitability, leverage, and liquidity towards tax aggresiveness. This research uses secondary data from manufacturing companies that is listed on the Indonesian Stock Exchange during the period of 2018-2020. The sample is selected using purposive sampling and amounted to 79 companies. The data is processed by using Eviews 12. Outputs obtained from this study indicates that leverage has a positive and significant influence towards tax aggressiveness. Profitability and liquidity has a negative and not significant influence on tax aggresiveness.

Source: Jurnal Paradigma Akuntansi

DOI: 10.24912/jpa.v6i4.32267

Authors: Friska Rama Soesanto, Viriany Viriany

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4403502741

FWCI:

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