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All Journal Jurnal Ekonomi Trisakti Jurnal AKAL: Abdimas dan Kearifan Lokal Media Ekonomi Student Scientific Creativity Journal Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Dirkantara Indonesia
Agustina Suparyati
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Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Journal : Student Scientific Creativity Journal

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Pengaruh Likuiditas, Profitabilitas, Leverage dan Biaya Operasional Terhadap Agresivitas Pajak Pada Sektor Transportasi dan Logistik Yang Terdaftar Di BEI Periode 2011 -2021 Dinda Aulia; Agustina Suparyati
Student Scientific Creativity Journal Vol. 1 No. 1 (2023): Januari: Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.776 KB) | DOI: 10.55606/sscj-amik.v1i1.1087

Abstract

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness
Co-Authors Astrid Maria Esther, Astrid Maria Dinda Aulia Euro Ellytra Lydia Rosintan Nico Lucito Rahmadianti Thomas Sarfilianty Anggiani Sirait, Koramen Haulian Tukan, Mario Getzemani Anu Winanda, Mahadiva Putri Diya Ayu Prameswari