Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Made Mutiara
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Liquidity, Leverage, Profitability, and Tax Aggressiveness Made Mutiara; Naniek Noviari
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p15

Abstract

Tax aggressiveness refers to legal or unlawful actions taken by a company to minimize the tax burden incurred. Liquidity, leverage, and profitability are characteristics that are suspected of having an impact on tax aggressiveness practices. This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The analysis and interpretation of this study are based on agency theory. Purposive sampling was used to select samples so that 179 observations were obtained. The Net Profit Margin (NPM) is used in this study as a proxy for tax aggressiveness. The EVIEWS 13 program was used to evaluate and analyze the data collected using multiple linear regression analysis. The result show that profitability has an effect on tax aggressiveness and liquidity and leverage has a not significant effect on tax aggressiveness.
Co-Authors Naniek Noviari