Jurnal Paradigma Akuntansi
Vol. 6 No. 4 (2024): Oktober 2024

FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Soesanto, Friska Rama (Unknown)
Viriany, Viriany (Unknown)

Article Info

Publish Date
14 Oct 2024

Abstract

The objective of this study is to determine the effect of profitability, leverage, and liquidity towards tax aggresiveness. This research uses secondary data from manufacturing companies that is listed on the Indonesian Stock Exchange during the period of 2018-2020. The sample is selected using purposive sampling and amounted to 79 companies. The data is processed by using Eviews 12. Outputs obtained from this study indicates that leverage has a positive and significant influence towards tax aggressiveness. Profitability and liquidity has a negative and not significant influence on tax aggresiveness.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...