ANALISIS DETERMINAN AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR

Authors

  • Indira Shinta Dewi Universitas Satya Negara Indonesia
  • Nia Tresnawaty Universitas Satya Negara Indonesia

DOI:

https://doi.org/10.54964/liabilitas.v8i1.249

Keywords:

Manajemen Laba, Ukuran Perusahaan, Likuiditas dan Agresivitas Pajak

Abstract

By using earnings management proxies, company size, and company liquidity, empirical data on how tax aggression affects manufacturing companies in Indonesia. between 2018 and 2022, the Indonesia Stock Exchange will be the main focus. Data processing uses Statistical Product and Service Solution for Windows version 24 (SPSS 24) and Microsoft Excel.Purposive sampling was used to collect 211 data. Multiple regression analysis is a data analysis method. The findings of the analysis show that liquidity has an impact on tax aggression more than firm size and earnings management. Based on the results of the F test, firm size, liquidity, and earnings management all have an effect on tax aggression.

Keywords: Profit Manajemen, Company Size,Liquidity And Tax Aggressiveness

References

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Published

2023-02-07

How to Cite

Indira Shinta Dewi, & Nia Tresnawaty. (2023). ANALISIS DETERMINAN AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR. Jurnal Liabilitas, 8(1), 32–38. https://doi.org/10.54964/liabilitas.v8i1.249

Issue

Vol. 8 No. 1 (2023): Volume 8 No.1, Februari 2023

Section

Articles

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Copyright (c) 2023 Indira Shinta Dewi shinta

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