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Ryketeng, Masdar
Universitas Negeri Makassar
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Pengaruh Leverage dan Profitabilitas terhadap Agresivitas Pajak pada Sektor Aneka Industri yang Terdaftar di BEI 2022-2024 Uyuun Amalia; Samsinar Samsinar; Masdar Ryketeng
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10644

Abstract

Tax aggressiveness by multinational companies is a serious problem in the international taxation system that causes a decline in state revenue. This study focuses on testing the effect of leverage and profitability on tax aggressiveness, with the research object being companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the period 2022-2024. Using quantitative methods and purposive sampling, this study produced 58 observations from 24 companies after eliminating outliers. The variables were measured using ETR for tax aggressiveness, DAR for leverage, and ROA for profitability. Multiple linear regression analysis using SPSS showed that leverage had no significant effect on tax aggressiveness (sig. 0.087 > 0.05), while profitability had a significant negative effect (sig. 0.000; coefficient -1.107). Simultaneous testing proved that both variables had a significant effect on tax aggressiveness (F count 11.180; sig. 0.000) with a contribution of 26.3%. The implications of this study provide input for tax authorities to increase supervision of companies with low profitability, as well as encourage companies to maintain a balance between tax optimization and regulatory compliance to avoid the risk of sanctions and damage to their reputation.
Co-Authors Achdian Anggreny Bangsawan Ahmad Nashiruddin Mushoddiq Rahman Ahsani Paramita Ahwalah, Nafiatul Ainiyah, Detha Anugerah Ainun Mardiyah Paturusi Akbar, Muh. Alda Hikmah Rhamadani JL Alifiah Alif Alifiah Alif Aliyah Aqilah Resmail Almasita Alya Nabila Amalia Karim, Resky Amanda Putri Andi Alamsyah Saputra Andi Alif Firmansyah Andi Husnul Huriyah Andi Luti Junillah Andi Puput Fitriani Amier Andi Sulastri Malik Andika Isma Anisa Nabila Putri Annisa Handayani Annisa Maulidya Mustapa Anwar, Azwar Aprin Aga Aprin Aga Apritama Putra Gafur Ardiansyah Ariqah, Nurul Ida Aris Baharuddin Asnelli Absyam Athiva Meyliani Atia Kirana Atirah Awalia, Andi Dio Nurul Ayu Pratika Azisah, Andi Nurul Azwar Anwar Chris Dayanti Br. Ginting Chris Dayanti Br. Ginting S Dea Ramahdiny Putri, Acer Della Fadhilatunisa Dian Anugrah Gaffar Dunakhir, Samirah Faiz Farhan Hasruddin Farida Nurhasanah Fitria, Suci Gagaring Pagalung Hajar Dewantara Hajrah Hamzah Handayani, Astira Hariany Idris Hariany Idris hasana, Nur Herman Ilham Royan Hidayat Ilma Wulansari Hasdiansa Iqranul Citrana Irwandi Junillah, Andi Luti Kurniasih, Nurmutaharah Dwi Loso Judijanto M. Miftach Fakhri Maria Miranti Tangdi Mariska, Revi Mashita Dayana Masnawaty Sangkala Maulidya, Dea Mega Fatimah Rosana Miftha Farild Muflikhah, Itsna Muh Fachrul Firdaus Muh Fikri Pratama Asfar Muh. Wahyu Tirsyad Eka, Putra Muhammad Azis Muhammad Azis Muhammad Fiqhi Wardhana Muhammad Husni Muhammad Idrus Muhammad Khaedar Sahib Muhammad Nurfaizy Hamdan Mukhammad Idrus Musdaliana Musdalifah Musdalifah Mushoddiq Rahman, Ahmad Nashiruddin Mutiara, Sri Nadhiyah Putri Wahdana Nadhiyah Putri Wardana Nadia Putri Ramadani Ismail Nadya Zakina Nashiruddin Mushoddiq Rahman, Ahmad Natsaha Mazna Ramli Nazhifa Putri Athifa Nazwar, Muh. Naufal Nindyawati Haris Ningsih, Tri Widyastuti Nur Afiah Nur Afiah, Nur Nur Afifah Auliyah Nur Astaman Putra Nur Hikma Lestari Abidin Nur Ismiana Putri Nur Luthfiah. Z Nurafni Oktaviyah Nuraisyiah Nurdifna Az-Zahra Nurhaeni R. Nurhaliza, Azzahrah Nurhayani Nurhidayana Nurhidayana, Nurhidayana Nurrahmah, Andi Tenrisau Nurul Ida Ariqah putri, amanda Raden Mohamad Herdian Bhakti Rafika Sari Rafikasari Rahmayani Hamid Rauf, Annajmi Regina Reski Wardani Rifda Faida Rifda Faida Rifka Azzahroh Risa Rukmana Rusdi, Athirah Aprisya Muh. Sahade Samsinar Samsinar Samsinar Samsinar Samsinar Samsir, Andi Sangkala, Masnawaty Sarmila Sirajuddin Siti Nuraeni Siti Nuraeni, Siti Sitti Hajerah Hasyim Sri Fajriani sri sri yanti Sugeng Santoso Sukmawati Muhtar Sumarni Sumarni Surianto, Nurul Maghfirah Syafar Ahmad Syamsuri Syamsuri Tangdi, Maria Miranti Tanti Widia Nurdiani Uyuun Amalia Vivi Wedyawang Djunaedi Warka Syachbrani Widya Cantika Kinanti Wahab Yuliana Zahratul , Hawaisya