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Suyanto .
Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Jurnal Perilaku dan Strategi Bisnis

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AUDIT QUALITY, COMPANY SIZE, LEVERAGE AND TAX AGGRESSIVENESS: A STUDY ON MANUFACTURING COMPANIES IN 2015-2019 Suyanto Suyanto; Hani Alfiani; Agaphe Christian Abinowo
Jurnal Perilaku dan Strategi Bisnis Vol 11, No 1 (2023)
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.3350

Abstract

The purpose of this study is to demonstrate audit quality, firm size, and leverage of aggressive taxation. This type of research is quantitative secondary data research using the company's annual report on the Indonesia Stock Exchange in 2015-2019. Data collection method using purposive sampling technique resulted in 182 sample data from 49 companies. The data analysis of this research was conducted using descriptive statistical test, classical assumption test, and and multiple linear regression tests. Result show that qualified auditors are able to identify and analyze any possible fraud by the company. In larger companies they have more resources to consider the best policy. In addition, businesses with higher levels of debt tend to have plans to cut back on their significant tax liabilities. The conclusion of this study show that audit quality has no effect on tax aggressiveness, firm size has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.
Co-Authors Agaphe Christian Abinowo Ananda Anggun Safara A. Rachmat Andri Setiawan Andri Wakista Aji Anur Alfitriani Bernadetta Diansepti Maharani Chintya N Bilang Doddy Setiawan Elysabet Sugiharti Enggar Kartika Cahyaning Feri Irawa Fuadhillah Kirana Putri Hani Alfiani Intan Wulandari Lyna Latifah Nala Tri Kusuma Nur Anita Chandra Putry Pasca Putri Lopian Ayu Intansari Ratnaningrum Ratnaningrum Remigius Jon Nalik Rfanurhidayati Siska Damayanti Sri Ayem Supeni Endahjati Teguh Erawati Tri Wahyuni Umi Amilatur Risqi Ummu Ofie Sofiyanti Uum Helmina Chaerunisak Y. Anni Aryani Yhoga Heru Pratama