Article Per Year (5 Year)
p-Index From 2020 - 2025
5.613
P-Index
This Author published in this journals
All Journal Jurnal Penelitian dan Pengembangan Pendidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Media Penelitian Pendidikan : Jurnal Penelitian dalam Bidang Pendidikan dan Pengajaran SASINDO E-Dimas: Jurnal Pengabdian kepada Masyarakat Journal DaFIna - Journal Deutsch als Fremdsprache in Indonesien SASINDO Jurnal Ilmiah Universitas Batanghari Jambi Arsitektura : Jurnal Ilmiah Arsitektur dan Lingkungan Binaan Desimal: Jurnal Matematika Indonesian Journal of Artificial Intelligence and Data Mining JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Mandala Education (JIME) Jurnal Kajian Ilmiah Kesehatan Dan Teknologi (JKIKT) Social, Humanities, and Educational Studies (SHEs): Conference Series Bhamada: Jurnal Ilmu dan Teknologi Kesehatan (E-Journal) Jurnal Bahasa Indonesia bagi Penutur Asing (JBIPA) Journal of Food and Culinary Academic Journal of Educational Sciences (Jurnal Akademik bidang Ilmu-Ilmu Pendidikan) Vox Populi Economicus: Jurnal Ekonomi dan Manajemen Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat International Journal on Education Insight PEDAGOGI: Jurnal Ilmiah Pendidikan International Journal of Ethno-Sciences and Education Research Ta'rim: Jurnal Pendidikan dan Anak Usia Dini eProceedings of Engineering Innovative: Journal Of Social Science Research IJESPG (International Journal of Engineering, Economic, Social Politic and Government) journal Sasindo : Jurnal Pendidikan Bahasa dan Sastra Indonesia Kohesi: Jurnal Sains dan Teknologi Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya IIJSE VISA: Journal of Vision and Ideas Jurnal Accounting Information System (AIMS) Jurnal Riset Teknik Komputer Seroja Husada: Jurnal Kesehatan Masyarakat KALBISIANA Jurnal Sains, Bisnis dan Teknologi Epaper Bisnis: International Journal Entrepreneurship and Management Khidmat: Journal Community Service Bhamada: Jurnal Ilmu dan Teknologi Kesehatan (E-Journal) Jurnal Agrisep Jurnal Pengabdian Kepada Masyarakat
Larasati Larasati
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : KALBISIANA Jurnal Sains, Bisnis dan Teknologi

 1 
Analisis Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Agresivitas Pajak Larasati, Larasati; Djunaedi, Mira Kartika Dewi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 2 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i2.518

Abstract

Taxes is one of sources income for countries, in which taxes contribute 71% of total revenue. Taxes are considered as a burden by the company, it is necessary to do a strategy to reduce the tax burden. Reducing the tax will cause companies to be aggressive towards taxes. The purpose of this study is to determine the effect of liquidity, leverage and company size on tax aggressiveness in consumer goods subsector manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2021. The type of data used in this study is secondary data from financial statements and company annual reports sourced from the official website of the Indonesia Stock Exchange (IDX). Determination of the sample using purposive sampling method and obtained a sample of 120 based on certain criteria. The analytical method used is multiple linear regression using the Stata 17 program. The results of this study indicate that liquidity and firm size have no significant effect with a negative direction on tax aggressiveness. While, leverage leads to a positive direction and has no significant effect on tax aggressiveness.
Co-Authors Afina Nurfauzia Agus Wismanto Alif Pranata ALKHUSARI Amalia, Ridha Amaniarsih, Dwi Suci Aminuyati Amrina Rosada Ana Hardiana Anesa Surya Annisa Annisa Anziila, Astrid Shalli Ari Fajar Santoso Arif Pristianto Arisul Ulumuddin Arumjati, Vernilina Oktaeighta Arumjati, Vernillina Oktaeighta asrul, nurmahyuni Aulia, Rara Ayu, Andini Sukma Batubara, Didiek Hardadi Cahyadi, Muhammad Mukhlis Cahyani, Indah Sinawang Christine Indrianny Tanod Dewi Sartika Munthe Dhata Praditya Djunaedi, Mira Kartika Dewi Dwi Santoso, Andreas Edy Purwo Saputro Eka Rahma Ningsih Elena Prida Fahlevi, Zhillan Zhalila Farid Rahman Fauzia, Nabila Atika Firdha Senja Maelaningsih Fitriani Freddy Johanis Rumambi Girly Risma Firsty Hanum, Atiqa Nur Latifa Hernawan, Alisha Deanna Hernina, Hernina Hesti Mayasari Ila Rosmilawati Indriani, Virania Intan Intan Isti Andini Jamalini Putri Tampubolon Jasmine, Safira Amalia Jaya, Indra Frana Jenny Indrastoeti Siti Poerwanti Joko Joko Kholidah Nur KUNTARI, SEPTI Kurniawan Kurniawan Kusuma, Dimas Wiradarma Laksono Trisnantoro Latif Anshori Kurniawan Laura Shafarina Madeten, Sisilya Saman Mahatma, Mahatma Maria Arina Luardini Marisi Pakpahan Maswanku, Luwemba Musa Meilani, Chelsy Mirza Fadil Monica, Vina Muchammad Hamdani Muhamad Farhan Muhammad Reza Aulia Muhlis Muhlis Mutaqin, Jenal Najwa Lubis Nanik Setyawati Ngatmini Ngatmini Nihayati, Arina Oktariana Pramiastuti Prasti Eko Yunanto Purwadhi Purwadhi Puspitasari, Devi Ambarwati Qohardita, Risa Riadoh Riadoh Rima Harsa Alquraisi Rini Kuswati Roni Kurniawan Rosmiati, Neni Rosyidah Rosyidah, Rosyidah Rotua Lenawati Tindaon Rudi Ruswandi Sachlan, Muhammad Gizwa Afdhallah Selvi Ramadani Sepiyan, Deni Septiyani, Retnosyari Setiawan, Rizki Siswanto PHM Siti Helmyati Siti Saadah Soffi Widyanesti Priwantoro, Soffi Widyanesti Subhan Widiansyah Sulaeman, Putri Amanah Suyoto Suyoto Tryana, Anjas Utami, HR. Utami, Nurul Putrie Wahyu S.J. Saputra Wibowo, Asep Wijana, Miki Wisnu Ananta Kusuma Wiyadi Wiyadi Yani Restiani Widjaja, Yani Restiani Yenda Sarfida Yuliana, Wahyu Prapti Yunika, Fisi Dwi Zainal Arifin Zeze Zakaria Hamzah