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All Journal Sosiohumaniora International Journal of Supply Chain Management Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science BERNAS: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Unram Journal of Community Service (UJCS) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business International Journal of Advanced Multidisciplinary Jurnal Siber Multi Disiplin Siber Journal of Advanced Multidisciplinary Jurnal Siber Transportasi dan Logistik Journal of Innovation and Research in Agriculture Greenation International Journal of Tourism and Management Greenation International Journal of Economics and Accounting Dinasti Information and Technology Dinasti Accounting Review Jurnal Kewirausahan dan Multi Talenta (JKMT)
Winna Roswinna
Faculty Of Economics And Business, Winaya Mukti University, Bandung
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Journal : Dinasti International Journal of Economics, Finance

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Determinat of Tax Aggressiveness in Banking Companies at 2021-2022 Period Anggraeni , Annisa Fitri; Roswinna, Winna; Yulianti, Maria Lusiana; Putri, Kartika Pratiwi; Aisyah, Taty Siti
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.4098

Abstract

This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness. The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2021-2022. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, did not move sector, listed its shares and did not have negative profit during the period 2021-2022. The design in the study is hypothesis testing, where the sample consists of 60 samples. Data processing using multiple linear regression with eviews 13.The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not affect the aggressiveness of taxes. Based on total adjusted R-Square results prove that liquidity, earnings management, independent commissionist, and executive compensation only affect 65.8%, while 24.2% is influenced by other variable not tested in this research.
Co-Authors Adi Oksifa Rahma Harti Agi Dahtiar Agus Mulyana Aisyah, Taty Siti An An Anisarida Anne Lasminingrat Annisa Fitri Anggraeni Aris Sukmawan Permana Cut Nadila Wirayuni Azzahra Damayanti, Febriyani Darmawan Darmawan Devia Indriyani Eprianus Zai Euis Dasipah Falahudin, Aaf Febrian, Feby Firmansyah, Yusuf Fitriani, lina Gantini, Tuti Ghifari, Syahrul Argi Granit Agustina Harti, Adi Oksifa Rahma Haryati Haryati Hendri Maulana Herni Suryani Ida Marina Ida Marina, Ida Iskandar, Nandang Jayadinata, Fadilah Jusdijachlan , R Jusdijachlan, Jusdijachlan Jusdijachlan, R. Kartika Pratiwi Putri Komar Priatna, Deden Kusumawaardani, Astrin Lasminingrat, Anne Maria Lusiana Yulianti Marina, Siti Minlaeni, Minlaeni Mohammad Zakaria, Mohammad Nancy Monalisa Nandan Limakrisna Novia Ayu Latifah Noviana, Anna Nur Aisyah, Anita Nuryasintia, Indri Oyon Suharyono Pratiwi Putri, Kartika Purwanto Purwanto R. Dewi Pertiwi Ridwan, S Ridwan, S. Roby Ahada Sukmayana, Dodi Sumawati, Dety Suryaman, Suryaman Syapril Janizar Wahyu Saputra, Okta Warsidi, Edi Widiya Avianti Wulansari Rijata Yunia, Leni Yuningsih Yuningsih