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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian Jurnal Manajemen Bisnis JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesia Auditing Research Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Land Journal IIJSE Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management
Nursiam, Nursiam
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Transekonomika : Akuntansi, Bisnis dan Keuangan

 1 
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON TAX AGGRESSIVENESS Mustika, Evitha Puspa; Nursiam, Nursiam
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.736

Abstract

This study is a quantitative research aimed at analyzing the effects of profitability, liquidity, and leverage on tax aggressiveness in food and beverages companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2022. Using purposive sampling, the study involved 18 companies as samples. Using multiple linear regression with the help of SPSS 24 software, the data have been analyzed. These findings uncover that the profitability has significant impact on tax aggressiveness with t-value of 2.150 which goes beyond the critical value of 1.98827 and a significant value of 0.034 (<5%) thus confirming H1. Additionally, liquidity substantially impacts tax aggressiveness where t-value is -2.450 which exceeded the critical value by -1.98827 and its significance was 0.016 (<5%) this confirm H2. On the contrary, Leverage had an adverse significant effect to Tax Aggressiveness as indicated by t-value of -4.136 being less than the critical value equal to -1.98827 and also had significance equal to 0.000 which is less than 5%, thus verifying the H3.
Co-Authors Aisy, Asri Rohadatul Angraeni, Putri Yufi Anisa Anggraini Arifin, Mohkamat Fajar Arsalan, Falih Chandra Chandra Dewangga, Bagas Mahardhika Isna Ferdyamin, Pinnacle Fidiena, Hanifa Grandis, Reza Oktaviana Haninda Condrowati Hery Widijanto Kurnia Rina Ariani Kusumawati, Annisa Fitriana Margareta, Dea Mustika, Evitha Puspa Pribadi, Ilham Maulana Rachmalia, Athira Mitha Rafi Amani Muflih Rahardi Rahayu, Vicky Sari Ramdhani, Gabrilia Divka Kresna Rizky Kurniawan Salsani, Iyaz Rahma Sasikirana, Satria Budi Satriatama, Kenji Setiawan, Ahmad Syihan Sofi, Putri Linggasari Syahara, Carissa Citra Aulia Wahyuni, Putu Eka Sri Widjaya, Wisnu Wulan Sulistyowati Yanissa, Anastasia Auti Merry