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All Journal E-JURNAL AKUNTANSI
Rio Syaputra
Fakultas Ekonomi Universitas Andalas, Indonesia
Economics, Econometrics & Finance

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The Analysis of the Effect of Leverage, Profitability and Executive Character on Tax Aggressiveness Rio Syaputra; Yurniwati Yurniwati
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p10

Abstract

This study aims to examine the effect of leverage, profitability and executive character on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used purposive sampling and obtained as many as 63 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of hypothesis testing Leverage has no significant effect on tax aggressiveness. Profitability has a negative and significant effect on tax aggressiveness. Executive character has a positive and significant effect on tax aggressiveness. Leverage, Profitability and Executive Character together have a positive and significant effect on tax aggressiveness. Keywords: Tax Aggressiveness; Leverage; Profitability; Executive Character
Co-Authors Yurniwati Yurniwati