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All Journal Jurnal Akuntansi dan Pajak
ZENY NUR FADILLAH
Universitas Setia Budi Surakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN DAN KERAGAMAN GENDER TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN PADA TAHUN 2019 - 2023 ZENY NUR FADILLAH; YUNUS HARJITO; SUGIARTI
Jurnal Akuntansi dan Pajak Vol. 27 No. 1 (2026): JAP, Vol. 27, No. 01, Februari - Juli 2026
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v27i1.20080

Abstract

This study aims to test and determine the effect of the variables Profitability, Liquidity, Leverage, Independent Commissioners and Gender Diversity on Tax Aggressiveness. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2019-2023. The sample of this study consisted of 30 mining company samples. This study uses secondary data in the form of financial reports and annual reports accessed on the company's official website and the Indonesia Stock Exchange. The data analysis method used in this study is multiple linear regression analysis with IBM SPSS software version 21. The results of the study indicate that Profitability has a significant and negative effect on Tax Aggressiveness. Leverage has a significant positive effect on tax aggressiveness. While Liquidity, Independent Commissioners and Board Gender Diversity have no effect on Tax Aggressiveness.
Co-Authors Harjito, Yunus