Ilomata International Journal of Tax and Accounting
Vol. 5 No. 2 (2024): April 2024

The Influence of Liquidity, Leverage, and Firm Size on Tax Aggressiveness (Case Study on Mining Companies Listed on the Indonesia Stock Exchange)

Ramadanti (Unknown)
Seralurin, Yohanes C. (Unknown)
Patma, Kurniawan (Unknown)
Pattiasina, Victor (Unknown)

Article Info

Publish Date
01 Aug 2024

Abstract

This study aims to examine and provide empirical evidence on the influence of liquidity, leverage, and firm size on tax aggressiveness. The population in this study consists of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method used in this study is purposive sampling. Data collection methods include literature review and documentation. Descriptive statistical analysis and Structural Equation Modeling (SEM) based on components or variances, known as Partial Least Square (PLS), are used as methods to analyze the data. The software used in this study is SmartPLS. The results of this study indicate that liquidity does not affect tax aggressiveness, leverage does not affect tax aggressiveness, and firm size has a negative and significant effect on tax aggressiveness.

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Journal Info
Ilomata International Journal of Tax and Accounting
Website

Abbrev

ijtc

Publisher

Yayasan Sinergi Kawula Muda

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...