Student Scientific Creativity Journal
Vol. 1 No. 1 (2023): Januari: Student Scientific Creativity Journal

Pengaruh Likuiditas, Profitabilitas, Leverage dan Biaya Operasional Terhadap Agresivitas Pajak Pada Sektor Transportasi dan Logistik Yang Terdaftar Di BEI Periode 2011 -2021

Dinda Aulia (Unknown)
Agustina Suparyati (Unknown)

Article Info

Publish Date
08 Feb 2023

Abstract

This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness

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Journal Info
Student Scientific Creativity Journal
Website

Abbrev

sscj

Publisher

Amik Veteran Purwokerto

Subject

Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Description

1. Ilmu Sosial 2. Ilmu Ekonomi 3. Akuntansi 4. Manajemen 5. Kebudayaan 6. Pendidikan 7. Sejarah 8. Pariwisata 9. Gender 10. Humaniora 11. Seni Budaya 12. Linguistik 13. Sastra 14. Filsafat 15. Studi Agama 16. Studi Media dan Komunikasi 17. Berbagai bidang penelitian yang ...