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All Journal Jurnal Akuntansi dan Pajak Journal on Education
Emi Masyitah
Universitas Potensi Utama
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Plastik dan Kemasan Yang Terdaftar Di BEI Periode 2016-2020) Emi Masyitah; Eka Purnama Sari; Anggraini Syahputri; Julyanthry Julyanthry
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5854

Abstract

This study aims to determine the effect of leverage, profitability and company size on tax aggressiveness. The population in this study is all companies registered in the IDX plastic and packaging sub-sector during the research period: 2016-2020. The sampling technique used is purposive sampling. The samples obtained were 6 companies, with a total of 30 observations. The finding is that there is no significant influence between leverage, profitability and the size of the company on tax aggressiveness. Leverage, profitability and the size of small or large enterprises do not affect management to carry out tax aggressiveness.
Pengaruh Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan dan Lain-Lain Pendapatan Asli Daerah yangb Sah Terhadap Pendapatan Asli Daerah Kab. Deli Serdang Jihan Afiyah; Emi Masyitah
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4578

Abstract

This research was motivated by the Original Income of the Deli Serdang Regency for the last 10 years, only able to achieve the target in 2017. This type of research is Associative research. The population in this study is the Recapitulation Report of the Regional Budget of Deli Serdang Regency for the 2013-2022 Period which is accessed through the Djpk.kemenkeu.go.id website. The sample in this study used census sampling. The data used are secondary data with literature study techniques and documentation studies. This study used quantitative analysis methods. Data analysis techniques are Descriptive Statistical Analysis Test, Classical Assumption Test and Hypothesis Test. The results and discussion of this study show that Regional Taxes and Other Legal Local Original Revenues have a significant and positive partial effect, while Regional Levies do not have a partial effect that is not significant and positive and The results of the management of the separated regional wealth do not have a partial effect that is not significant and negative on the original income of the Deli Serdang District. However, Regional Taxes, Regional Levies, Results of Segregated Regional Wealth Management and Other Legal Local Original Revenues have a simultaneous effect on the Local Original Revenue of Deli Serdang District.
PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Plastik dan Kemasan Yang Terdaftar Di BEI Periode 2016-2020) Emi Masyitah; Eka Purnama Sari; Anggraini Syahputri; Julyanthry Julyanthry
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5854

Abstract

This study aims to determine the effect of leverage, profitability and company size on tax aggressiveness. The population in this study is all companies registered in the IDX plastic and packaging sub-sector during the research period: 2016-2020. The sampling technique used is purposive sampling. The samples obtained were 6 companies, with a total of 30 observations. The finding is that there is no significant influence between leverage, profitability and the size of the company on tax aggressiveness. Leverage, profitability and the size of small or large enterprises do not affect management to carry out tax aggressiveness.
Co-Authors Anggraini Syahputri Eka Purnama Sari Jihan Afiyah Julyanthry