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All Journal Jurnal Paradigma Akuntansi
Sanjaya, Claudius Fredericko
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Economics, Econometrics & Finance Social Sciences

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PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Sanjaya, Claudius Fredericko; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33122

Abstract

Based on the research objective to show the influence and interaction between leverage, profitability, and liquidity on the level of tax aggressiveness of industrial companies. In this case, the goods industry in the beverage and food sector has been registered in the range of 2019 to 2021 on the list of the Indonesian Stock Exchange (IDX). The research samples involved were 14 companies with a purposive sampling method of data collection. The data obtained was processed using SPSS software with multiple regression analysis as well as Microsoft Excel 2016. This research shows that there is a significant relationship between profitability and tax aggressiveness. In addition, it also produces leverage and liquidity data that does not have implications for tax aggressiveness.
Co-Authors Ngadiman Ngadiman