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All Journal Jurnal Ekonomi
Sujudiyah Anisa
Jurusan Akuntansi, Fakultas Ekonomi Universitas Gunadarma
Economics, Econometrics & Finance

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DETERMINANTS OF TAX AGGRESSIVENESS IN PHARMACEUTICAL SUB-SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE 2017-2021 PERIOD Sujudiyah Anisa; Susanti Usman
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This research aims to analyze Profitability, Leverage and Company Size as determinants of Tax Aggressiveness in Pharmaceutical Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research method uses quantitative data and secondary data sources obtained from the website www.idx.com and related company websites. The research sample was determined using a purposive sampling method to obtain 8 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for 5 years. The analytical method used in this research is multiple linear regression which is processed using SPSS version 25. The results of this research are that Profitability and Company Size are not determinants of Tax Aggressiveness. Meanwhile, Leverage is a determinant of Tax Aggressiveness in Pharmaceutical Sub-Sector Manufacturing Companies listed on the Indonesian Stock Exchange for the 2017-2021 Period.
Co-Authors Susanti Usman