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All Journal Jurnal Teknik Mesin International Journal of Renewable Energy Development Niagawan Bulletin of Electrical Engineering and Informatics Jurnal Kelautan : Indonesian Journal of Marine Science and Technology KURVA S JURNAL MAHASISWA Rekayasa Mesin Journal of Engineering and Management in Industrial System Jurnal Pembangunan dan Alam Lestari Business UHO: Jurnal Administrasi Bisnis Jurnal IUS (Kajian Hukum dan Keadilan) Journal of Accounting Science JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Media Elektro : Journal of Electrical Power, Informatics, Telecommunication, Electronics, Computer and Control System SENTRALISASI JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Unnes Journal of Public Health Jurnal Review Pendidikan dan Pengajaran (JRPP) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JTRM (Jurnal Teknologi dan Rekayasa Manufaktur) Jurnal Ilmiah Akuntansi Kesatuan Hikmah International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Asean Journal of Science and Engineering (AJSE) Journal of Social Research Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Abdi Mandala Jurnal Manajemen Bisnis dan Organisasi Hexatech: Jurnal Ilmiah Teknik Journal Research of Social Science, Economics, and Management Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Ilmiah Pangan Halal International Journal of Renewable Energy Development Jurnal Penelitian Pendidikan Indonesia Policy Brief Pertanian, Kelautan, dan Biosains Tropika Journal of Fisheries & Marine Journal of Transportation and Society Empowerment
Slamet Wahyudi
Universitas Brawijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

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Journal : Journal of Accounting Science

 1 
Factors Affecting Aggressive Tax Actions with Entity Size Moderated Sabaruddin, Sabaruddin; Wahyudi, Slamet; Arimurti, Trias
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1740

Abstract

General Background: Aggressive tax actions are methods used by companies to manage tax liabilities, aiming to reduce tax payments while increasing profits. Specific Background: Within the context of Indonesian coal mining companies, these actions have significant implications due to the sector's contribution to state revenues. Knowledge Gap: Despite existing studies, the role of entity size as a moderating factor in the relationship between liquidity, profitability, leverage, and tax aggressiveness remains underexplored. Aims: This study examines how liquidity, profitability, and leverage influence tax aggressiveness and assesses the moderating role of entity size. Results: The findings reveal that liquidity and leverage positively affect aggressive tax actions, while profitability has a negative effect. Entity size significantly moderates the influence of profitability and leverage but not liquidity on tax aggressiveness. Novelty: This study introduces entity size as a moderating variable, offering a new perspective on its role in aggressive tax behavior within the coal mining sector. Implications: The results highlight the importance of liquidity and leverage management in tax planning, offering insights for policymakers to curb aggressive tax strategies and for companies to align their practices with regulatory frameworks
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Madjid Achmad Noerkhaerin Putra Achmad Wibolo Aditya Wahyu Pratama Adrian Maidangkay Adriani Sunuddin Agung Sugeng Widodo Agus Indarto Ahmad Yani Al Manar, Primadika Ali Muntaha Amin Setyo Leksono Andik Isdianto Andy Nugraha Anggraini, Dahlia Tri Anindito Purnowidodo Arifiana, Zahra Arifin, Ichwan Arimurti, Trias Aris Kurniawan Aulanni’am Aulanni’am Awaluddin Awaluddin Azamataufiq Budiprasojo Azis, Alsha Mariska Bambang Dwi Argo Bambang Semedi Bayanullah, Muhammad Bohra, Arunkumar Breliastiti, Ririn Budha Maryanti Budi, Arif Setyo Budiono Budiono Deandra, Muhammad Rizqi Denny Widhiyanuriyawan Denny Widyanuriyawan Dewi, Citra Satrya Utama Dharmanto, Asep Dhimas Nur Cahyadi Djaddang, Syahril Djoko Sutikno Dwi Irawan Eko Siswanto Ena Marlina Ervizal AMZU Eva Herianti Femiana Gapsari MF Fitriansyah, Erwin Fuad, Ainul Gatot Ciptadi Hagus Tarno Herandarudewi, Sekar Mira Hidayati, Nafisah Arina I.K.G. Wirawan I.N.G. Wardana I.N.G. Wardana Ilahi, Anugerah Isarumalia, Devika Rizqi ishak usman Jameelah, Mariyam Janitra Naufal Faza Kenoriza, Muhammad Ramadhan Krishna Tri Sanjaya Kusumo, Herma Nugroho rono adi Lilis Yuliati Lukman, Hendro Luqman Hakim Mahendra, Kiemas Aji Andika Manar, Primadhika Al Marali, Aryati Muhaymin Mariki, I Wayan Wawan Marjono, Marjono Marundha, Amor Mochammad Junus Moh. Khusaini Muhamad Bula Muhammad Arif Muhammad Azmi, Muhammad Muluk, Adrian Nafisah Arina Hidayati Noorsakti Wahyudi Nora, Liza Nugraha, Arif Yunizar Nur Robbi Nurcahali, Fani Nuri Andarwulan Nurkholis Hamidi Nursaman, Dede Pratikto Pratikto Pratikto, Pratikto Pribadi, Moch Fadlal Islamay Purnami Purnami Purnomo Budi Santoso Quraisya, Denas Rahmad Rahmad Randy Kuswanto Ratnasari , Vita Raviko, Johansyah Richard Pietersz Rizki, Septi Hasna Romels C. A. Lumintang Ronny Tuhumena Rosy Hutami Rudiatin, Endang Rudy Soenoko Rudy Soenoko Rudy Soenoko Rusdi Rusdiana Rusdiana S Soemarno Sabaruddin Sabaruddin Saddam, Muhammad Sadia , Nur Khalimatus Sahri Muhammad Sapan, Yustina sapanli, kastana Semi, Hijar Septiani, Bunga Sonief, Ahmad As'ad SUBEKTI, FAJAR Sudarno Sudarno Sudarno, Sudarno Sudjito Soeparman Sugiarto S Sugiono Sugiono Suheni Suheni Sukandar Sukandar Sulhendri Sunoko, Rudy Tanjung, Juita Taufik, Kemal Vega Fonsula Andromeda Wahyono Suprapto Wiadnya , Dewa Gede Raka Widya Wijayanti Winarto Winarto Yao, Jiafeng Yustian Bella Yuswono Hadi Zuhud, Ervizal A. M. Zulkifli Rangkuti