FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 – 2021

Abstract

The biggest contribution of state revenue in supporting national development and expense is from the tax sector. Therefore, the government expects that tax revenue keep increasing. However, there is different circumstance between country and company. As consequence, there is an effort to have Tax Aggressiveness. This research was quantitative and aimed to find out some factors which affected Tax Aggressiveness. The data were secondary, in form of financial statements of mining companies that were listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Moreover, the data collection technique used purposive sampling. In line with that, there were 51 companies as the sample. Furthermore, the independent variables were profitability, transfer pricing, Leverage, and audit quality. While the dependent variable was Tax Aggressiveness. Additionally, the data analysis technique used multiple linear regression in order to test hypothesis. The research result concluded that both profitability and transfer pricing had an insignificant effect on Tax Aggressiveness. On the other hand, Leverage as well as audit quality had a positively significant effect on Tax Aggressiveness.