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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Reviu Akuntansi dan Bisnis Indonesia JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ilmiah Research and Development Student Jurnal Ekonomi Bisnis dan Manajemen Jurnal Akuntansi Syariah
Agus Sihono
Universitas Esa Unggul
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Journal : Jurnal Ekonomi Bisnis dan Manajemen

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Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak Shinta; Agus Sihono
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.407

Abstract

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.
Co-Authors Andar Febyansyah Assa’adatul Khairiyahtussolihah Assa’adatul Khairiyahtussolihah Erin Dwi Nurfebriastuti Shinta