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All Journal E-Jurnal Akuntansi Universitas Udayana
Ni Kadek Dwi Putri Antari
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak Ni Kadek Dwi Putri Antari; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p04

Abstract

Tax aggressiveness is a plan to reduce the tax burden through tax planning. The purpose of this study was to determine the effect of firm size, leverage, and sales growth on tax aggressiveness using the ETR proxy. This study uses LQ45 Index companies listed on the IDX for the 2016-2020 period. The method of determining the sample is non-probability sampling with purposive sampling technique and totaling 35 observations. The data collection method is non-participant observation and uses multiple linear regression analysis techniques. The results showed that company size had a negative effect on tax aggressiveness, while leverage and sales growth had a positive effect on tax aggressiveness. Keywords: Firm Size; Leverage; Sales Growth; Tax Aggressiveness.
Co-Authors Ni Ketut Lely Aryani Merkusiwati