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All Journal Jurnal Mirai Management
Ita Mustika
Program Studi Manajemen, Sekolah Tinggi Ilmu Ekonomi Galileo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Agresivitas Pajak Sektor Properti, Real Estate Dan Konstruksi Bangunan Asih Purwana Sari; Ary Prasetyo; Ita Mustika
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.6082

Abstract

This research aims to determine the influence of the independent variables profitability (X_1), leverage (X_2) and company size (X_3) on the dependent variable tax aggressiveness (Y). The method used in this research is quantitative using secondary data from the BEI for 2017-2021. The sampling method uses purposive sampling technique. Purposive sampling is a technique for determining samples from the population with certain considerations with a sample size of 55 companies from the population of companies in the property, real estate and building construction sectors which in 2017-2021 were registered on the IDX. The analysis used in this research is a regression equation model with SPSS version 23 software. The results of this research include: partially, the independent variable profitability (X_1) has a significant negative effect on the dependent variable tax aggressiveness (Y). Partially, the independent variable leverage (X_2) has an insignificant negative effect on the dependent variable tax aggressiveness (Y). Partially, the independent variable company size (X_3) has a significant positive effect on the dependent variable tax aggressiveness (Y). Apart from that, simultaneously the independent variables profitability (X_1), leverage (X_2) and company size (X_3) have a significant effect on the dependent variable tax aggressiveness (Y). Keywords: profitability, leverage, company size, tax aggressiveness, SPSS
Co-Authors Asih Purwana Sari