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All Journal Jurnal Riset Akuntansi dan Keuangan
SIDABUTAR, PURNAMA PEBRUARI
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Economics, Econometrics & Finance

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PENGARUH CORPORATE RISK, LEVERAGE, DAN LIQUIDITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 SEMBIRING, YAN CHRISTIN BR; SIDABUTAR, PURNAMA PEBRUARI
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.1630

Abstract

This study aims to determine the effect of corporate risk, leverage, and liquidity on tax aggressiveness in chemical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The population in this study were 12 chemical sub-sector companies. The sampling technique was purposive sampling in accordance with predetermined criteria, in order to obtain 7 sample companies with a research period of 5 years, so that the total sample data was 35 data. From the results of the SPSS test, it is known that the coefficient of determination (R square) is 0.288. This means that corporate risk, leverage, and liquidity together affect tax aggressiveness, namely 28.8%. Based on the results of multiple linear regression analysis, it can be concluded that corporate risk has a negative and insignificant effect on tax aggressiveness in chemical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. Leverage has a negative and significant effect on tax aggressiveness in chemical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. Liquidity has a negative and significant effect on tax aggressiveness in chemical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020.
Co-Authors Yan Christin Br. Sembiring