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All Journal Jurnal Akuntansi dan Pajak
Adhi Kresna Jiwayana
IAIN Surakarta
Economics, Econometrics & Finance Social Sciences

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Tax Aggressiveness in Manufacturing Companies in Indonesia Fuad Hasyim; Adhi Kresna Jiwayana
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1102

Abstract

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.
Co-Authors Hasyim, Fuad