Tax Aggressiveness in Manufacturing Companies in Indonesia

Fuad Hasyim (IAIN Surakarta)
Adhi Kresna Jiwayana (IAIN Surakarta)

Jurnal Akuntansi dan Pajak
Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.