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All Journal Gema Wiralodra
Nafal Thorfi Nurrahman
Perbanas Institute, Indonesia
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Factors Influencing Tax Aggressiveness: Liquidity, Leverage, Earnings Management, Independent Commissioner, Company Size Nafal Thorfi Nurrahman; Cris Kuntadi
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.523

Abstract

The purpose of this research is to analyze the effect of liquidity, leverage ̧ earnings management, the proportion of independent commissioners, and company size on the level of corporate tax aggressiveness. This study uses the manufacturing industry listed on the Indonesia Stock Exchange in 2010-2011 as the population. By using a purposive sampling technique, 148 data were selected as samples. The results of multiple regression analysis show that earnings management and company size have a significant influence on the level of corporate tax aggressiveness. Meanwhile, for liquidity, leverage, and the proportion of independent commissioners did not show a significant effect on the level of corporate tax aggressiveness.
Co-Authors Cris Kuntadi