Al Tijarah
Vol 6, No 3 (2020): Special Issue Seminar Nasional Manajemen & MADIC 6, 2020

Likuiditas, leverage, profitabilitas dan ukuran perusahaan sebagai predictor agresivitas pajak (Studi Empiris Perusahaan Manufaktur Subsektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018)

Andi Kartika (Fakultas Ekonomika dan Bisnis, Universitas Stikubank Semarang)
Ida Nurhayati (Fakultas Ekonomika dan Bisnis, Universitas Stikubank Semarang)

Article Info

Publish Date
19 Dec 2020

Abstract

This study aimed to examine the effect of liquidity, leverage, profitability, and size of firm against tax aggressiveness. Population taken as object observation 176 the consumer goods industry data sector companies listed in Indonesia Stock Exchange in the 2015-2018 period. Determination of sample was made by applying purposive sampling method. The sample used was 98 the consumer goods industry sector companies. Analysis of data used is multiple regression. The result showed that the liquidity had negative influence on tax aggressiveness, the leverage had negative influence on tax aggressiveness, the profitability had positive influence on tax aggressiveness, and size of firm had negative influence on tax aggressiveness.

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Journal Info
Al Tijarah
Website

Abbrev

altijarah

Publisher

Universitas Darussalam Gontor

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Al Tijarah is a semiannually journal published by Department of Management, Faculty of Economics and Management, University of Darussalam Gontor. In line with the objective of the Department and the University, the journal is committed to the development and promotion of contemporary issues in ...