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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing
Jaya R, Tresno Eka
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Economics, Econometrics & Finance Education Other

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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.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI ENTITAS DENGAN UKURAN ENTITAS SEBAGAI VARIABEL MODERASI Adelina, Friska; Jaya R, Tresno Eka; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.255

Abstract

The purpose of this research is to examine the effect of profitability, liquidity, solvency on entity value with entity size as a moderating variable. The population in this study are entities listed in the LQ45 index for 2022. The number of samples in this study were 35 entities. The sampling technique used purposive sampling method. The research method used is quantitative with secondary data. Methods of data analysis using multiple linear regression analysis and moderation linear analysis with SPSS 25. The results of this study provide empirical evidence that partially the profitability and solvency variables have a significant effect on firm value, while the liquidity variable has no effect on firm value
Co-Authors Adelina, Friska Nurfalah, Sunita Rida Prihatni Sasmi, Aji Ahmadi