Innovative: Journal Of Social Science Research
Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research

Pengaruh Leverage, Likuiditas, Dan Profitabilitas Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

Indriyani, Nova (Unknown)
Mahpudin, Endang (Unknown)

Article Info

Publish Date
06 Sep 2024

Abstract

This study aims to test the effect of leverage, liquidity, and profitability on tax aggressiveness in food and beverage sub-sector companies listed on the IDX during the 2019-2023 period. The research sample consists of 120 data selected using the purposive sampling method. Multiple linear regression analysis is used to test the effect of independent variables on tax aggressiveness. The findings of the analysis show that leverage has no significant effect on tax aggressiveness, while liquidity and profitability have a significant effect on tax aggressiveness.

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Journal Info
Innovative: Journal Of Social Science Research
Website

Abbrev

Innovative

Publisher

Universitas Pahlawan Tuanku Tambusai

Subject

Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Other

Description

Innovative: Journal Of Social Science Research is a journal managed by Universitas Pahlawan Tuanku Tambusai which bridges researchers to publish research results in all scientific fields (multidiscipline). This includes the fields of education, health, law, economics, IT (Informatics Engineering), ...