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All Journal Journal of Accounting Science SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL MUTIARA AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Ekonomika Manajemen Dan Bisnis
Arimurti, Trias
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Economics, Econometrics & Finance Education Social Sciences

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Journal : Journal of Accounting Science

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Factors Affecting Aggressive Tax Actions with Entity Size Moderated Sabaruddin, Sabaruddin; Wahyudi, Slamet; Arimurti, Trias
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1740

Abstract

General Background: Aggressive tax actions are methods used by companies to manage tax liabilities, aiming to reduce tax payments while increasing profits. Specific Background: Within the context of Indonesian coal mining companies, these actions have significant implications due to the sector's contribution to state revenues. Knowledge Gap: Despite existing studies, the role of entity size as a moderating factor in the relationship between liquidity, profitability, leverage, and tax aggressiveness remains underexplored. Aims: This study examines how liquidity, profitability, and leverage influence tax aggressiveness and assesses the moderating role of entity size. Results: The findings reveal that liquidity and leverage positively affect aggressive tax actions, while profitability has a negative effect. Entity size significantly moderates the influence of profitability and leverage but not liquidity on tax aggressiveness. Novelty: This study introduces entity size as a moderating variable, offering a new perspective on its role in aggressive tax behavior within the coal mining sector. Implications: The results highlight the importance of liquidity and leverage management in tax planning, offering insights for policymakers to curb aggressive tax strategies and for companies to align their practices with regulatory frameworks
Co-Authors Aatriani, Devi Astriani, Devi Aulia, Aulia Nur Endayani Fitriana, Avincennia Vindy Fitriyah, Nurindah Salma Imas Marsipah, Siti Imroatul Fatihah, Dhea Lukita, Carolyn Mutmainah, Muti Siti Nasihin, Ihsan Nur Endayani, Aulia Patmawati, Nurhani Purwandari, Dian Sabaruddin Sabaruddin Saepulloh, Muhammad Salsabila, Fadia Septiawati, Rohma Sihabudin Sihabudin, Sihabudin Slamet Wahyudi Suryani, Sevi Indah Widya, Aishah Yanti Yanti Yuniar, Fira