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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JGuruku: Jurnal Penelitian Guru
Maryami, Mimi
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Economics, Econometrics & Finance Education Other

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Journal : Jurnal Riset Keuangan dan Akuntansi (JRKA)

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EKSPLORASI FAKTOR PENENTU TINGKAT AGRESIVITAS PAJAK DALAM PERSPEKTIF TEORI KEUANGAN Samiati, Tita; Rahmawati, Teti; Nurhayati, Neni; Maryami, Mimi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i1.9720

Abstract

The purpose of this study is to analyze the factors affecting tax aggressiveness. The research method used is the descriptive verification method. The population in this study is manufacturing companies in various industrial sectors as many as 51 companies listed on the Indonesia Stock Exchange in 2016-2020. The sample used is the annual financial statements of companies in various industrial sectors as many as 34 companies using purposive sampling techniques. The analysis technique used in this study is panel data analysis technique. Profitability has a positive and significant effect on tax aggressiveness, liquidity has a positive and significant effect on tax aggressiveness, leverage has a negative and significant effect on tax aggressiveness Keywords: Tax Aggressiveness, Leverage Ratio, Liquidity Ratio, Profitability Ratio
Co-Authors Neni Nurhayati Samiati, Tita Sri Rahayu