INTELEKTIVA
Vol 3 No 10 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JUNI 2022

PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Yedija Revan Naibaho (UNIVERSITAS ADVENT INDONESIA)
Paul E. Sudjiman (UNIVERSITAS ADVENT INDONESIA)

Article Info

Publish Date
14 Jun 2022

Abstract

The purpose of this research was to determine and analyze the effect of liquidity and firm size on the tax aggressiveness. This research is quantitative and uses secondary data take from annual reports of healthcare in the pharmacy and health research sub sector which exist on Indonesia Stock Exchange (BEI) during the period 2017-2020 period with the sample of 32 data from annual reports of pharmacy and health research companies using the purposive sampling method and using SPSS 24 tool. The results of this research partially concluded that liquidity and firm size have a negative effect on tax aggressiveness and simultaneously have an effect of 12.7% only.

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Journal Info
INTELEKTIVA
Website

Abbrev

jurnal

Publisher

CV KULTURA DIGITAL MEDIA

Subject

Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Description

INTELEKTIVA Jurnal Ekonomi,Sosial dan Humaniora adalah media diseminasi pemikiran dari berbagai disiplin ilmu. Intelektiva menerbitkan artikel yang berbasis pemikiran ( konseptual ) maupun berbasis riset empirik. Redaksi menerima artikel dengan tema ekonomi dan sosial-humaniora, namun tidak terbatas ...