PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Abstract

This research aimed to examine the effect of tax aggressiveness. Moreover, there were four independent variables which were hypothesized to affect tax aggressiveness such as: profitability, lyquidity, leverage and firm size. While, the research was quantitative. Moreover, the data were secondary which in the form of annual financial statements or annual reports and taken from Indonesia Stock Exchange (IDX). Furthermore, the population was Property and Real Estate companies which were listed on Indonesia Stock Exchange (IDX) during 2016-2019. Additionally, the data collection technique used purposive sampling, with 4 critena considered. In line with, there were 28 companies as the sample. Totally, there were 112 data. In addition, the data analysis technique used multiple linear regression with SPSS 23. The research result concluded that profitability had a positive effect on tax aggressiveness. On the other hand, liquidity had a negative effect on tax aggressiveness. Likewise, leverage had a negative effect on tax aggressiveness. In contrast, firm size did not affect tax aggressiveness of Property and Real Estate companies.
Keywords: profitability, liquidity, leverage, firm size, tax aggressiveness