Journal Of Management Science (JMAS)
Vol 6 No 1 (2023): January: Management Science and Field

Effect of company size and profitability on tax aggressiveness listed on the indonesia stock exchange

Surya Sanjaya (Universita Muhammadiyah Sumatera Utara, Indonesia)
Parlindungan (Universitas Muhammadiyah Sumatera Utara, Indonesia)
Rahmat Hidayat (Universitas Muhammadiyah Sumatera Utara, Indonesia)
Edisah Putra Nainggolan (Universitas Muhammadiyah Sumatera Utara, Indonesia)
Gina Surna (Universitas Muhammadiyah Sumatera Utara, Indonesia)

Article Info

Publish Date
16 Jan 2023

Abstract

This study aims to determine the effect of company size and profitability partially and simultaneously on tax aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The approach used in this study is quantitative. The population in this study is all registered pharmaceutical companies. on the Indonesia Stock Exchange (IDX) in 2017-2021. Sampling used purposive sampling method using certain criteria. The sample of this study was 10 companies from 12 companies. The analytical method used to test the hypothesis was to use multiple linear regression analysis. The results of the study show that partially firm size has no significant effect on tax aggressiveness. Profitability has a significant effect on tax aggressiveness. Then firm size and profitability have a significant effect on tax aggressiveness simultaneously.

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Journal Info
Journal Of Management Science (JMAS)
Website

Abbrev

JMAS

Publisher

Institute Of Computer Science

Subject

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

Description

Jurnal Ilmu Manajemen (JMAS) menawarkan analisis yang luas dan luas dari semua permukaan manajemen dan sains. Diterbitkan empat kali per tahun, ini memberikan penekanan pada kemahiran universal dalam metode vital, teknik, dan bidang penelitian. menyajikan kesempatan bagi pembaca untuk berbagi saling ...