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All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Larasati Larasati
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : KALBISIANA Jurnal Sains, Bisnis dan Teknologi

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Analisis Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Agresivitas Pajak Larasati Larasati; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 2 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i2.518

Abstract

Taxes is one of sources income for countries, in which taxes contribute 71% of total revenue. Taxes are considered as a burden by the company, it is necessary to do a strategy to reduce the tax burden. Reducing the tax will cause companies to be aggressive towards taxes. The purpose of this study is to determine the effect of liquidity, leverage and company size on tax aggressiveness in consumer goods subsector manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2021. The type of data used in this study is secondary data from financial statements and company annual reports sourced from the official website of the Indonesia Stock Exchange (IDX). Determination of the sample using purposive sampling method and obtained a sample of 120 based on certain criteria. The analytical method used is multiple linear regression using the Stata 17 program. The results of this study indicate that liquidity and firm size have no significant effect with a negative direction on tax aggressiveness. While, leverage leads to a positive direction and has no significant effect on tax aggressiveness.
Co-Authors Mira Kartika Dewi Djunaedi