PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN SAHAM TERHADAP AGRESIVITAS PAJAK

Abstract

This research aimed to examine the effect of leverage, profitability, and stock ownership on the tax aggressiveness at manufacturing companies especially those engaged in food and beverages companies in the 2017-2020 periods. This research used quantitative with the research sample collection technique used purposive sampling, i.e., a sample selection with determining criteria by the researcher. This research used secondary data in the form of annual financial statements. The selected company as the research sample was 16 food and beverage companies listed on the Indonesia Stock Exchange, with a total of 44 observations. The tax aggressiveness of this research was measured by proxy ETR (Effective Tax Rate) from each of the samples. Moreover, this research used multiple linear regression with data processing program. The research result showed that hypothesis 1 i.e., leverage had an effect on the tax aggressiveness declined. The second hypothesis related to the effect of profitability on tax aggressiveness declined. Hypothesis 3 which was the effect of managerial ownership on the tax aggressiveness was declining. On the other hand, hypothesis 4 related to the effect of institutional ownership on tax aggressiveness was acceptable. In conclusion, all the variables were simultaneously affected by tax aggressiveness.