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Edisah Putra Nainggolan
Universitas Muhammadiyah Sumatera Utara
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Journal : Journal Of Management Science (JMAS)

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Effect of company size and profitability on tax aggressiveness listed on the indonesia stock exchange Surya Sanjaya; Parlindungan; Rahmat Hidayat; Edisah Putra Nainggolan; Gina Surna
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.175

Abstract

This study aims to determine the effect of company size and profitability partially and simultaneously on tax aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The approach used in this study is quantitative. The population in this study is all registered pharmaceutical companies. on the Indonesia Stock Exchange (IDX) in 2017-2021. Sampling used purposive sampling method using certain criteria. The sample of this study was 10 companies from 12 companies. The analytical method used to test the hypothesis was to use multiple linear regression analysis. The results of the study show that partially firm size has no significant effect on tax aggressiveness. Profitability has a significant effect on tax aggressiveness. Then firm size and profitability have a significant effect on tax aggressiveness simultaneously.
Co-Authors Abdullah, Ikhsan Adang Aldhila Ahmad Zulfikri Aisyah Balqish Akrom, Akrom Alfa, Christine Amanda Sukmawati Ananda, Chairunnisa Andryana Annisa Latifa Apriananda, Risty Dwi Arianty, S.E., M.M., Nel Azhari, Ibrahim Catherine Catherine Chandra, Dody Salden Chandra, Dody Salden Citra, Michika Cristina Reinaldo Dahrani, Dahrani Damanik, Permata Khairani Daniel Fernando Tatarang Deli, Leni Dewi Pujiawati Dinda Ramadhani Nasution Ela Safitri Erin Lianto EVELYN EVELYN Fadila, Rahma Fadillah Anwar Fira Safira Firya Naziha Parinduri Gina Surna Gunawan, Jerry Hutagalung, Marion Mart Parningotan Ikhsan Abdulla Ikhsan Abdullah Ikhsan Abdullah Indriyani, Syahvira Jenniffer - Jesslin Marlim Jufrizen Julita Julita Julita, Julita Kaban, Ferry Andika Kenny Anselnus Khairul Anwar Pulungan Khosasi, Steven Kimberton Loni lisa liyanti Margaret Guita Maya Sari Maya Sari Michael Riady Muhammad Firza Alpi, Muhammad Firza Musprawita, Citra Nadia Ika Purnama Noer Djanius Sahfitri Novi Fadhila, Novi Novien Rialdy Nurmayasari Ongko, Stiven Kreverius Parlindungan Parlindungan Parlindungan, Parlindungan Patrecia Manik Pelysa, Pelysa Permata Sari, Mega Intan Putri Wanda, Nadira Rahmad Muliadi Rahmat Hidayat Rahmat Hidayat Rahmayati Rahmayati Ricky Rafii Ritonga Rifki Hamdani Rindy Antika Sari Rosa Ananta Simatupang Saragih, Fitriani Sa’diyah Anggraini Daulay Sella, Gri Seprida Hanum Harahap, Seprida Hanum Shania Dwi Agitta br.Tarigan Shelly Kho Sholeha, Dewi Siagian, Sarah Agatha Simare-Mare, Tiurmauli Br Siregar, Siti Aisyah Siti Hawa Siti Mujiatun Stefanie Stefanie, Stefanie Suhaila Nafisa Surya Sanjaya Surya Sanjaya Susindy, Harni Tarigan, Veri Pratikawa Teodora Situmorang Tiffanycia Tiffanycia Vanessa Vanessa Wahyuti Situmeang Wandy Halim Widya Wihartanti Winanda, Yola Winda Lastari Wulan Dari, Wulan Yosella Winaldi Yovie Ernanda Zuhdi, Abdurrahman ‘Afifah, Nur