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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Kurnia Widyawati
Universitas Stikubank Semarang
Economics, Econometrics & Finance

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Pengaruh Likuiditas, Leverage, Komisaris Independen, Komite Audit, dan Profitabilitas terhadap Agresivitas Pajak Kurnia Widyawati; Sartika Wulandari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1343

Abstract

This research aims to examine the effect of liquidity, leverage, independent commissioners, committee audit, and profitability on the tax aggressiveness of financial companies listed on the Indonesia Stock Exchange in the period 2018-2021. Tax aggressiveness is the company’s desire to reduce the amount of tax that must be paid by the company. Liquidity is proxied using the formula Current Ratio (CR), leverage is proxied using the formula Debt to Total Assets Ratio (DAR), independent commissioners are proxied using the formula total independent commissioners divided by total commissioners (KI), audit committees are proxied using the formula total audit committee (KA), and profitability proxied using the formula Return On Assets (ROA). The data in this sudy are secondary data obtained from www.idx.go.id or the company’s website. The population of this study are financial companies listed on the Indonesia Stock Exchange for the period 2018-2021 which consists of 106 companies with a total of 424 population. Determination of the sample using purposive sampling method with a total sample of 180 samples from 45 companies. The results of this study indicate that leverage has a posivite effect on tax aggressiveness and profitability has a negative effect on tax aggressiveness. While liquidity, independent commissioners, and audit committees do not affect tax aggressiveness
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