Accounting and Finance Studies
Vol. 2 No. 3 (2022): Issue: July

The effect of liquidity, leverage, capital intencity and profitability toward tax aggresiveness

Siska Dewi Novitasari (Unknown)
Eko Madyo Sutanto (Unknown)
Faiz Rahman Siddiq (Unknown)



Article Info

Publish Date
28 Jul 2022

Abstract

The purpose of this study is to analyze the effect of liquidity, leverage, capital intensity, and profitability on tax agressiveness to mining sector companies. This type of research is quantitative research. The method of taking sample research using purposive sampling method. The writer analyze the data used classic assumption test and multiple linear regression analysis as a method on SPSS 21 program. The sample used in this study is 14 mining companies listed on the Indonesia Stock Exchange in 2015-2019, so that the overall sample is 68 which is ready to be processed. The result of the study show that liquidty variable and leverage is not affected on tax agressiveness, while the the capital intensity has a positive effect on tax agressiveness, and profitability has a negative effect on tax aggressiveness.

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Journal Info

Abbrev

afs

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide ...