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All Journal Journal of Applied Business, Taxation and Economics Reseach
Nurwita Mulyaningsih
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness Nurwita Mulyaningsih; Ayu Noorida Soerono; Mukhtar Mukhtar
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i4.192

Abstract

This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used in this study is secondary data and the sample selection uses a purposive sampling method. The hypothesis was tested by means of multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis, it showed that sales growth had a negative effect on tax aggressiveness. Financial lease has positive effect on tax aggressiveness. While hedging and earnings management have not been able to prove the influence of tax aggressiveness.
Co-Authors Ayu Noorida Soerono Mukhtar Mukhtar