Jurnal Intelek Insan Cendikia
Vol. 1 No. 8 (2024): Oktober 2024

Pengaruh Leverage Dan Profitabilitas Terhadap Agresivitas Pajak Pada Bank Umum Konvensional Di Bursa Efek Indonesia

Selina Putri Pamungkas (Unknown)
Indria Widyastuti (Unknown)

Article Info

Publish Date
22 Oct 2024

Abstract

There is a negative and significant influence between the Debt to Equity Ratio (DER) leverage variable on the Effective Tax Rate (ETR) variable in conventional banks listed on the Indonesian Stock Exchange (BEI) for the 2020-2022 period. There is no and insignificant influence on Profitability Return on Assets (ROA) on Tax Aggressiveness Effective Tax Rate (ETR) in conventional banks listed on the Indonesian Stock Exchange (BEI) for the 2020-2022 period. There is a positive and significant influence between Debt to Equity Rati (DER) leverage and Return On Asset (ROA) profitability on Tax Aggressiveness Effective Tax Rate (ETR) in conventional banks listed on the Indonesian Stock Exchange (BEI) for the 2020-2022 period.

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Journal Info
Jurnal Intelek Insan Cendikia
Website

Abbrev

jiic

Publisher

PT Intelek Cendikiawan Nusantara

Subject

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

Description

Jurnal Intelek Insan Cendikia (JIIC) adalah jurnal MULTI DISIPLIN ILMU. Jurnal ini menerima artikel ilmiah dari seluruh bidang ilmu, seperti : keagamaan, pendidikan, ekonomi, sosial, kesehatan, hukum, manajemen, dan seluruh bidang keilmuan ...