EKSPLORASI FAKTOR PENENTU  TINGKAT AGRESIVITAS PAJAK  DALAM PERSPEKTIF TEORI KEUANGAN

Tita Samiati; Teti Rahmawati; Neni Nurhayati; Mimi Maryami

doi:10.25134/jrka.v10i1.9720

Tita Samiati Universitas Kuningan
Teti Rahmawati Universitas Kuningan
Neni Nurhayati Universitas Kuningan
Mimi Maryami MAN 1 Kuningan

DOI: https://doi.org/10.25134/jrka.v10i1.9720

Abstract

The purpose of this study is to analyze the factors affecting tax aggressiveness. The research method used is the descriptive verification method. The population in this study is manufacturing companies in various industrial sectors as many as 51 companies listed on the Indonesia Stock Exchange in 2016-2020. The sample used is the annual financial statements of companies in various industrial sectors as many as 34 companies using purposive sampling techniques. The analysis technique used in this study is panel data analysis technique. Profitability has a positive and significant effect on tax aggressiveness, liquidity has a positive and significant effect on tax aggressiveness, leverage has a negative and significant effect on tax aggressiveness

Keywords: Tax Aggressiveness, Leverage Ratio, Liquidity Ratio, Profitability Ratio

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