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All Journal TOFEDU: The Future of Education Journal Jurnal Akuntansi, Perpajakan dan Auditing
Nurfalah, Sunita
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Journal : Jurnal Akuntansi, Perpajakan dan Auditing

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Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak dengan Profitabilitas sebagai Variabel Moderasi Nurfalah, Sunita; Jaya R, Tresno Eka; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.10

Abstract

This study aims to determine the effect of liquidity and company size on tax aggressiveness with profitability as a moderating variable. The research method used is quantitative with secondary data. The population in this research is energy and basic materials sector companies listed on the IDX in 2020-2022. The sampling technique uses a purposive sampling method. The final number of observations in this study was 88 data. The data analysis method uses panel data regression analysis which is processed using Eviews 12 software. The results of this research show that the profitability variable has a positive effect on tax aggressiveness. Company size has no effect on tax aggressiveness. Profitability has no effect on tax aggressiveness. Profitability cannot moderate the influence of liquidity on tax aggressiveness. Profitability cannot moderate the effect of the relationship between company size and tax aggressiveness.
Co-Authors Fajriyati, Sausan Indra Pahala Jaya R, Tresno Eka Rida Prihatni Wahono, Puji