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All Journal Penentuan harga obligasi dan teori tingkat bunga Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Arastirma Jurnal Abdi Masyarakat Humanis JAKBS
Rudy Rudy
Universitas Pamulang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Tingkat Utang, Ukuran Perusahan, dan Kebijakan Dividen Terhadap Agresivitas Pajak Endah Budiarti; Rudy Rudy
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3286

Abstract

This study aims to examine the effect of Debt Level, Company Size, and Dividend Policy on Tax Aggressiveness in industrial companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative and the type of data used in this study is secondary data, in the form of annual financial reports and annual reports of industrial companies in the commercial service sector for the period 2019-2023 obtained through searches on the official website of the Indonesia Stock Exchange and the official websites of the companies being researched. The research population is 35 industrial companies in the commercial service sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The sample was selected using a purposive sampling technique and obtained a sample of 9 companies. The test was carried out using multiple linear regression analysis assisted by the Eviews program version 10. Debt Level is measured using total debt divided by total capital, Company Size is measured by ln = (total assets) while Dividend Policy is measured by dividends per share divided by earnings per share. From the results of the simultaneous hypothesis test (f test), Debt Level, Company Size, and Dividend Policy simultaneously or together influence Tax Aggressiveness. Based on the results of the partial test (t-test), the variables Company Size and Dividend Policy had an effect on the Tax Aggressiveness variable, while Debt Level did not have an effect on Tax Aggressiveness.
Co-Authors Aden Prawiro Sudarso Asep Muhammad Lutfy Aulia Choirun Nisa Chepi Safei Jumhana Dewi Ulfah Arini Diki Ruspendi Endah Budiarti Kartono Kartono Kartono Kartono Nardi Sunardi Nur Andika Handayani Raden Yeti Sumiaty Rosa Lesmana Rosa Lesmana Wiwik Hasbiyah