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All Journal Iqtishoduna: Jurnal Ekonomi Islam Jurnal Proaksi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Research of Social Science, Economics, and Management Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi International Journal of Law, Policy and Governance Alamtana Media Riset Bisnis Ekonomi Sains dan Terapan
Dyarini, Dyarini
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Journal : Media Riset Bisnis Ekonomi Sains dan Terapan

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DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA Litdia, Litdia; Dyarini, Dyarini; Estiningsih, Wening
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 4 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v1i4.136

Abstract

One phenomenon related to tax avoidance is a company in Indonesia, namely PT Bentoel International Investama (Kontan. Co.id. Jakarta, 8/5/2019). This research aims to determine and test the influence of Current Ratio, Market Capitalization and Price Earning Ratio on Tax Aggressiveness in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2021 period. This research uses secondary data, the sampling technique used is Purposive Sampling with a total of 16 companies determined as samples. By using tools, namely SPSS 23 program. Based on research that has been conducted, it shows that partially the Current Ratio and Market Capitalization have no effect on Tax Aggressiveness, while the Price Earning Ratio has an effect on Tax Aggressiveness
Co-Authors Adi Mansah Alam, Adi Estiningsih, Wening Lathifunnisa, Syifa Litdia, Litdia Maulana, Amanda Atturaini Muhammad Yusuf Noh, Mohd Shahid Mohd Putri, Aprilia Duwi Raizha Utari, Natya Rustiana, Siti Hamidah Septemberizal, Septemberizal Septina, Della Siti Jamilah Wigati, Retno Yani, Tet Linda