PERNGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK

Abstract

This research aimed to examine the effect of liquidity,leverage,profitabilitas,firm size and capital intensity on the
tax agrgressiveness. While,liquidity was measured by current ratio, leverage was measured by total debt ratio,
profitability was measured by return on asset,and firm size was by measured by natural logaritm.
Meanwhile,capital intensity was measured by intensity of fixed asset.The research was quantitative.
Moreover,the data collection technique used purposive sampling; in which the sample was based on criteria
given. In line with,there were 100 samples from 20 manufacturing companies which were listed on Indonesia
Stock Exchange 2015-2017. Furthermore, the data analysis technique used multiple linear regression with SPSS
24. The research result concluded leverage had positive effect on the tax aggressiveness. This happened as the
higher leverage of company, the more the company do tax aggressiveness. Besides,capital intensity had positive
effect on the tax aggresiveness; since it was fixed asset value which reduce company profit. On the other hand,
liquidity did not affect the tax aggresiveness as company could fulfil their short-therm liabilities,i.e. paying
tax,properly. Likewise,profitability,the better the company fulfil their tax payment. In addition,firm size did no
affect the tax aggressiveness as the bigger the company size.
Keywords : tax aggressiveness,liquidity,leverage,profitability,firm sze