Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 1 No. 3 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

PENGARUH LIKUIDITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK

Agus Alifia Putri (Universitas Riau)
Rheny Afriana Hanif (Universitas Riau)



Article Info

Publish Date
29 Nov 2020

Abstract

The aim of this study was to analyze the effect of liquidity, leverage, and audit committee on tax aggressiveness. Effective tax rate (ETR) used to measure tax aggressiveness. Population on this study is a manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. 74 companies were selected using the purposive sampling method. This study uses documentation data collection methods obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. Data processing techniques in this study use the method of multiple linear regression analysis with SPSS Version 25. The results of this study indicate that the liquidity and audit committee have negative effect on tax aggressiveness While leverage has a positive effect on tax aggressiveness

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Journal Info

Abbrev

jc

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...