PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN DAN KERAGAMAN GENDER TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN PADA TAHUN 2019 - 2023

ZENY NUR FADILLAH (Universitas Setia Budi Surakarta)
YUNUS HARJITO (Universitas Setia Budi Surakarta)
SUGIARTI (Universitas Setia Budi Surakarta)

Jurnal Akuntansi dan Pajak
Vol. 27 No. 1 (2026): JAP, Vol. 27, No. 01, Februari - Juli 2026

This study aims to test and determine the effect of the variables Profitability, Liquidity, Leverage, Independent Commissioners and Gender Diversity on Tax Aggressiveness. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2019-2023. The sample of this study consisted of 30 mining company samples. This study uses secondary data in the form of financial reports and annual reports accessed on the company's official website and the Indonesia Stock Exchange. The data analysis method used in this study is multiple linear regression analysis with IBM SPSS software version 21. The results of the study indicate that Profitability has a significant and negative effect on Tax Aggressiveness. Leverage has a significant positive effect on tax aggressiveness. While Liquidity, Independent Commissioners and Board Gender Diversity have no effect on Tax Aggressiveness.