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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan DIJB (Diponegoro International Journal of Business) Jurnal Vokasi SOLUSI Journal of Community Service and Engagement Jurnal RAK (Riset Akuntansi Keuangan)
Abdul Karim
Universitas Semarang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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LIQUIDITY, RETURN ON ASSETS, LEVERAGE AGAINST TAX AGGRESSIVENESS Prianka Ratri Nastiti; Abdul Karim; Bonita Prabasari
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.432

Abstract

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness.
Co-Authors fredericho Mego sundoro Hani Krisnawati Iskandar Bukhori Liafatra Nurlaily Mohammad Sigit Taruna Muhammad Iqbal Prabasari, Bonita Prianka Ratri Nastiti Vinsensia Retno Widi Wisayang Windasari Rachmawati Yohanes Suhardjo