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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Cahaya Mandalika Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat juremi: jurnal riset ekonomi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Economic and Business (JEB) Jurnal Penelitian Pendidikan Indonesia
Meilinda Stefani Harefa
Universitas HKBP Nommensen Medan
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

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Journal : Visi Sosial Humaniora

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Determinants Of Tax Aggressiveness Harefa, Meilinda Stefani; Lumban Gaol, Vebry M.
Visi Sosial Humaniora Vol. 5 No. 1 (2024): Visi Sosial Humaniora: Edisi Juni 2024
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v5i1.2355

Abstract

This study aims to examine the factors that influence tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability (ROA), leverage, company size (size). The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this study was selected using purposive sampling, and 63 data were taken. The data was analyzed using SmartPLS. The results of this study indicate that profitability and leverage have a positive and significant effect on tax aggressiveness while company size has no effect on tax aggressiveness.
Co-Authors Adanan Silaban Amran Manurung, Amran Andalkris Yuliasih Laia Arsita Tumimbo Enjel Verawati Gaol, Manatap Berliana Lumban Grancia Panjaitan Gunawan, Paulus Harefa, Eldaa Yuannda Husin, Jessica Hutabarat, Prans Hotmaringan Jhon Lismart Benget. P. Lumban Gaol, Vebry MANATAP BERLIANA LUMBAN GAOL Rimbun C.D Sidabutar Saribu, Ardin Dolok Siagian, Ika Romauli Sihaloho, Maria Petra Angelina Br. Sihombing, Halomoan Simanjuntak, Sri Ida Royani Viona Tasya Br Siahaan Waruwu, Frans Jessens