Company performance analysis and tax aggressiveness

Abstract

This study aims to determine the effect of return on assets, firm size, leverage and intensity of fixed assets, both partially and simultaneously on tax aggressiveness in LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is panel data regression analysis. The sample selection technique used was purposive sampling and obtained 35 LQ 45 companies with a research period of four years, 2015-2018, so that 140 units of observation were obtained. The results showed that the variable return on assets and the variable intensity of fixed assets partially had a significant effect on tax aggressiveness. Meanwhile, company size and leverage partially have no effect on tax aggressiveness.

effect of firm size on firm value of transportation and logistics

“…In 2020 there are 28 companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX). Companies in the transportation and logistics sector consist of companies engaged in shipping, travel, aviation and land transportation (Sudarma & Sari, 2020;Taufik et al, 2022). One of the determinants of national development is the smooth flow of goods and services.…”