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All Journal Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Lisita Hanafairus
Universitas Bhayangkara Jakarta Raya
Economics, Econometrics & Finance

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Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agretivitas Pajak Perusahaan Lisita Hanafairus; Uswatun Khasanah; Tutty Nuryati
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023): January
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.598

Abstract

The analysis of the theory behind tax planning, deferred tax liabilities, and current tax burden on earnings management is the goal of this study. A quantitative strategy combined with a literature review method is used in this investigation. The theoretical underpinnings, additional explanatory factors, and research findings from earlier literature are presented in this study. Positive accounting theory is the foundation of this study. Liquidity and corporate size are supporting factors that affect aggression. These findings demonstrate a significant relationship between business size and aggressiveness that helps to reduce current expenditures. The occurrences that occur are described in further detail in this paper.
Co-Authors Nuryati, Tutty uswatun khasanah