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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Riset Akuntansi Terpadu E-Dimas: Jurnal Pengabdian kepada Masyarakat JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Perilaku dan Strategi Bisnis Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Jurnal Abdi Insani Jurnal Ilmiah Manajemen Kesatuan Jurnal Berdaya Mandiri Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Economics and Social Sciences Al-Infaq: Jurnal Ekonomi Islam
Meutia Layli
Alma Ata University Yogyakarta
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Journal : Organum: Jurnal Saintifik Manajemen dan Akuntansi

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Agresivitas Pajak Ditinjau dari Risiko Perusahaan, Likuiditas dan KAP Big Four Firmansyah Firmansyah; Meutia Layli; Cyntha Mellia Febrina Utomo
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.209

Abstract

This study aims to find empirical evidence by analyzing the effect of corporate risk, liquidity, and Big Four Firm of Public Accountants variables on tax aggressiveness in basic and chemical manufacturing companies listed on the IDX for the 2016–2020 period. In this study, there were 24 manufacturing companies in the basic and chemical industry sectors listed on the IDX for the 2016 – 2020 period. The sampling technique was purposive sampling. The data was obtained from the official website of the Indonesia Stock Exchange. Testing the research hypothesis using multiple linear regression models. The purpose of this study is to understand the existence of any factors that affect tax aggressiveness. The results of this study indicate that the company's risk has a positive effect on tax aggressiveness. This shows that the higher the risk of the company, the higher the tax aggressiveness in the company, while the liquidity and Big Four Firm of Public Accountants variables do not affect tax aggressiveness. The company's risk of tax aggressiveness can reduce the value of trust in the community. The existence of external control, namely Big Four Firm of Public Accountants does not experience a significant difference.
Co-Authors Abia, Alex Aidil, Norliani Rissa Al Haq Kamal Alex Abia Asri Dwi Ariyani Asyiqin, Nurul Cyntha Mellia Febrina Utomo Firmansyah Firmansyah Firmansyah Giansyah, Arifki Harahap, Ridho Satria Hasbi, M. Zidny Nafi’ Hidayah, Nila Hiyun Puspita Sari, Silvia Waning Hutauruk, Martinus Robert Ismiati, Baiq Johan Arifin Juni Asma Wati, Siti Anis Marsuking Marsuking Maula, Defia Ifsantin Patul, Nur Puspitasari, Cornelia Mutiara Rusny Istiqomah Sujono Setiorini, Kusumaningdiah Retno Siti Anis Juni Asma Wati Suryono, Abi Wibisono, Dimas Wibowo, Ardy Wibowo, Febrian Wahyu Yunadi, Ahmad