Balance: Jurnal Ekonomi
Vol. 16 No. 2 (2020): (December 2020)

THE EFFECT OF PROFITABILITY, PROFIT MANAGEMENT, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS (STUDY ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2016-2019)

Ayem, Sri (Unknown)
Chandra Putry, Nur Anita (Unknown)
Mahala Kelen, Gaudensia Hilaria (Unknown)

Article Info

Publish Date
26 Dec 2020

Abstract

This research aims to examine the effect of profitability, earnings management, and financial distress on tax aggressiveness. The researcher used the secondary data, with the purposing sampling method as a sampling technique to the companies listed on the Indonesia Stock Exchange in the year 2016 up to 2019. There were 15 companies used as the data during four years, and there were 60 samples. Multiple regression analysis is used as the method of data analysis. The result of this research indicated that the effect of profitability, earnings management, and financial distress had a positive effect on tax aggressiveness.

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Journal Info
Balance: Jurnal Ekonomi
Website

Abbrev

jeb

Publisher

Universitas Muhammadiyah Makassar

Subject

Economics, Econometrics & Finance

Description

Balance: Jurnal Ekonomi has p-ISSN 1858-2192 and e-ISSN 2686-5467 published by the Development Economics Study Program of the Faculty of Economics and Business, Muhammadiyah University of Makassar, this journal publishes research articles in the field of Economics. This journal publishes research ...