Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Academia Open
Tyas Arifta Windasari
Universitas Muhammadiyah Sidoarjo
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Profitability, Liquidity, and Tax Aggressiveness: Corporate Governance in Consumer Goods Tyas Arifta Windasari; Santi Rahma Dewi
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2276.178 KB) | DOI: 10.21070/acopen.8.2023.4039

Abstract

This quantitative research investigates the relationship between profitability, liquidity, tax aggressiveness, and the moderating effect of corporate governance in consumer goods sector companies listed on the Indonesia Stock Exchange. A sample of 27 companies was selected using purposive sampling technique. The data was analyzed using the SmartPLS program, employing both outer and inner models. The study reveals that profitability significantly influences tax aggressiveness, while liquidity does not. Furthermore, the moderating variable of corporate governance does not have a significant effect on the relationship between profitability, liquidity, and tax aggressiveness. These findings contribute to the understanding of the factors influencing tax behavior in consumer goods sector companies and provide implications for policymakers, tax authorities, and corporate governance practitioners in designing effective strategies to manage tax aggressiveness. Highlights: Profitability significantly influences tax aggressiveness. Liquidity does not have a significant impact on tax aggressiveness. Corporate governance does not moderate the relationship between profitability, liquidity, and tax aggressiveness. Keywords: Profitability, Liquidity, Tax Aggressiveness, Corporate Governance, Consumer Goods
Co-Authors Santi Rahma Dewi