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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Suastini, Komang Dian
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Humanities Social Sciences

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Pengaruh Profitabilitas Dan Kualitas Audit Terhadap Agresivitas Pajak Suastini, Komang Dian; Dharmawan, Nyoman Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.92866

Abstract

The purpose of this study is to determine the influence of profitability variables and audit quality on tax aggressiveness both partially and simultaneously. This research is a quantitative research conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample of this study was selected using purposive sampling with several criteria. There are 23 companies that are used as a sample, so the number of research samples is 115 companies. However, there are 15 data that are outlier so that the final sample in this study is 100 samples. The data used in this study is secondary data obtained through the company's financial statements. The data analysis techniques used consisted of descriptive statistical tests, classical assumption tests, and hypothesis tests. The results of the study show that profitability have no effect on tax aggressiveness, while audit quality has a negative effect on tax aggressiveness. Simultaneously, profitability and audit quality have a significant effect on tax aggressiveness with an influence rate of 9.1%.
Co-Authors Dharmawan, Nyoman Ari Surya