Proceeding of World Conference
Vol. 5 No. 1 (2023): Januari 2023

Effect of Profitability, Liquidity and Leverage on Tax Aggressiveness

Petrina Gloria Christy (Departement of Accounting, Narotama University, Jl. Arif Rahman Hakim No. 51, 60117, Surabaya)

Article Info

Publish Date
31 Jan 2023

Abstract

This study aims to examine and obtain empirical evidence of the effect of profitability, liquidity and leverage on tax aggressiveness. Sampling using purposive sampling method obtained a sample of 19 companies with 76 data. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange during the period 2017-2020. The regression model in this study is multiple linear regression analysis. The results showed that profitability had a negative and significant effect on tax aggressiveness. Liquidity has a positive and significant effect on tax aggressiveness. Leverage has a positive and significant effect on tax aggressiveness.

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Journal Info
Proceeding of World Conference
Website

Abbrev

prd

Publisher

Universitas Narotama Surabaya

Subject

Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology

Description

Proceeding of World Conference, is Publication of conference articles in the field of multidisciplinary sciences published by the World conference; aims to make it easier for readers and writers to access articles during time and make it easier to download and distribute. ...