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All Journal EKONOMIS : Journal of Economics and Business
Siti Annisa
Universitas Jenderal Achmad Yani
Economics, Econometrics & Finance

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Agresivitas Pajak di Sektor Tambang: Analisis Komparatif Indonesia - Australia Siti Annisa; Anissa Yuniar Larasati
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2620

Abstract

This study aims to analyze the effect of profitability, liquidity, and company size on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. The method used is a quantitative approach with multiple linear regression analysis techniques, based on 40 observational data from eight companies selected through purposive sampling. The results of the study indicate that simultaneously, the variables of profitability, company size and liquidity have a significant influence on tax aggressiveness, but partially only the liquidity variable has no influence on tax aggressiveness, while the variable of company size has a significant positive influence inversely proportional to profitability which has a significant negative influence on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) and the Australian Securities Exchange (ASX) during the period 2019–2023. These findings indicate that the internal financial characteristics of companies have an important role in shaping tax planning strategies, especially in strategic sectors such as mining.
Co-Authors Anissa Yuniar Larasati