Visi Sosial Humaniora
Vol. 5 No. 1 (2024): Visi Sosial Humaniora: Edisi Juni 2024

Determinants Of Tax Aggressiveness

Harefa, Meilinda Stefani (Unknown)
Lumban Gaol, Vebry M. (Unknown)

Article Info

Publish Date
20 Jun 2024

Abstract

This study aims to examine the factors that influence tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability (ROA), leverage, company size (size). The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this study was selected using purposive sampling, and 63 data were taken. The data was analyzed using SmartPLS. The results of this study indicate that profitability and leverage have a positive and significant effect on tax aggressiveness while company size has no effect on tax aggressiveness.

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Journal Info
Visi Sosial Humaniora
Website

Abbrev

humaniora

Publisher

Universitas HKBP Nommensen

Subject

Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

Focus dan Scope Jurnal Humaniora mencakup berbagai bidang kajian ilmu pengetahuan yang bersifat multidisiplin ilmu Sosial Humaniora. Seperti Ekonomi, Ilmu Hukum, Linguistik, Agama, dan ilmu sosial ...