Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Likuiditas Terhadap Agresivitas Pajak
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Institusion
STIE Indonesia Banking School
Author
Rahmah, Annisa
Subject
HF5601 Accounting
Datestamp
2024-07-18 04:00:15
Abstract :
This study aims to examine the factors that affect the corporate tax aggressiveness. There are several factors used included size, profitability, leverage, and liquidity. The purpose of this study is to investigated whether the size, profitability, leverage, and liquidity affected corporate tax aggressiveness in companies manufacturing base and chemical industry sector listed in Indonesia Stock Exchange during the period of 2011 until 2014. Effective tax rate (ETR) were used to measure tax aggressiveness. The sample was choosed by purposive sampling method and data used was secunder data from www.idx.co.id. Based on purposive sampling method, total observation amounted to 65 observations based on certain criteria. The results showed that the profitability had significant effect on tax aggressiveness, but size, leverage, and liquidity does not significantly influence corporate tax aggressiveness. Where size and profitability had a negative impact to effective tax rate, while leverage and liquidity had a positive impact to effective tax rate Keywords : corporate tax aggressiveeness, ETR, size, profitability, leverage, liquidity
This study aims to examine the factors that affect the corporate tax aggressiveness. There are several factors used included size, profitability, leverage, and liquidity. The purpose of this study is to investigated whether the size, profitability, leverage, and liquidity affected corporate tax aggressiveness in companies manufacturing base and chemical industry sector listed in Indonesia Stock Exchange during the period of 2011 until 2014. Effective tax rate (ETR) were used to measure tax aggressiveness. The sample was choosed by purposive sampling method and data used was secunder data from www.idx.co.id. Based on purposive sampling method, total observation amounted to 65 observations based on certain criteria. The results showed that the profitability had significant effect on tax aggressiveness, but size, leverage, and liquidity does not significantly influence corporate tax aggressiveness. Where size and profitability had a negative impact to effective tax rate, while leverage and liquidity had a positive impact to effective tax rate Keywords : corporate tax aggressiveeness, ETR, size, profitability, leverage, liquidity
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