Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Vol. 1 No. 5 (2023): January

Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agretivitas Pajak Perusahaan

Lisita Hanafairus (Universitas Bhayangkara Jakarta Raya)
Uswatun Khasanah (Universitas Bhayangkara Jakarta Raya)
Tutty Nuryati (Universitas Bhayangkara Jakarta Raya)

Article Info

Publish Date
20 Jan 2023

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.

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Journal Info
Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Website

Abbrev

SINOMIKA

Publisher

CV. LAFADZ JAYA

Subject

Economics, Econometrics & Finance

Description

SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, ...