Pengaruh Profitabilitas, Likuiditas, dan Leverage, Terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Lainnya yang Terdaftar di BEI

Abstract

Abstract

This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness. In recent years there have been several cases of other sector manufacturing companies that have committed tax avoidance cases. This study aims to determine the effect of each tested variable on tax aggressiveness which consists of profitability. , liquidity, and leverage. There are several studies that test tax aggressiveness in manufacturing companies, but this study tries to test tax aggressiveness in other sectors. The population in this study amounted to 45 other manufacturing sector companies listed on the IDX in the 2014-2019 period. The sample in this study was taken by purposive sampling method and obtained 20 other manufacturing sector companies according to the specified criteria.

The results of this study indicate that profitability has a positive effect on tax aggressiveness while liquidity and leverage do not have a significant effect on tax aggressiveness in other manufacturing sector companies listed on the IDX.

Keywords: Leverage, Liquidation, Profitability, Tax Aggressiveness.