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

Abstract

Tax is a very important element for a country. This is because most of the state's revenue comes from the tax sector. This study aims to reexamine the effect of profitability, liquidity, and leverage variables on tax aggressiveness. The sample in this study was 128 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The independent variables in this study are profitability, liquidity, and leverage, while the dependent variable in this study is tax aggressiveness. Determination of the sample using purposive sampling method. Data analysis used descriptive statistical tests, classic assumption tests, multiple regression analysis and Goodness of Fit testing using the SPSS program. The results of this study indicate that the profitability and leverage variables negatively affect tax aggressiveness, variable liquidity has a positive effect on tax aggressiveness.