Effect of Profitability And Liquidity On Tax Aggressiveness With Firm Size As A Moderation Variable
Year: 2024
Type: article
Abstract: The study examines the effect of profitability and liquidity on tax aggressiveness. In addition, this study firm size as a moderating variable. This type of research is quantitative by using purposive sampling. The population in this study are all automotive companies listed on the Indonesia Stock Exchange for the period 2018-2022. Determination of research sample based on purposive sampling method with a total sample of 45 firm-year. Research data is secondary data accessed through www.idx.co.id. This study concludes that profitability and liquidity is not associated with tax aggressiveness, while firm size is positively associated with tax aggressiveness. Other findings indicate that firm size does not provide a moderating role in testing the effect of profitability and liquidity on tax aggressiveness. This study suggests that the Indonesia Tax Authority needs to pay attention to the characteristics of certain companies in identifying tax avoidance by companies
Authors: Livia Lesmana, Richad Alamsyah
Institution: Institut Bisnis dan Informatika Kesatuan
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405953539