Effect of Leverage, Liquidity, Intensity of Fixed Assets, and Company Size on Tax Aggressiveness

Safitri, Nurindah Rizkyah; Rahmawati, Imelda Dian

doi:10.21070/acopen.5.2021.2373

Cited by 2 publications

(8 citation statements)

References 10 publications

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“…However, research by Yani (2018) explains that profitability has a significant positive effect on tax aggressiveness. This research is not in line with the research conducted by Rahayu & Aeni (2017) and Savitri & Rahmawati (2017) which said that profitability had no significant effect on tax aggressiveness.…”

Section: Influence Profitability To Aggressiveness Taxcontrasting

confidence: 93%

“…Research results this no in line with research conducted by Yuliana & Wahyudi (2018) which shows that intensity supply take effect by significant to aggressiveness tax. However, research _ this could in line with research that has been conducted by Savitri & Rahmawati (2017) who explain that intensity supply no take effect to aggressiveness tax. Results study this show that intensity inventory which is activity investation company rated not one _ the right way for To do action aggressiveness tax.…”

Section: Influence Intensity Supply To Aggressiveness Taxsupporting

confidence: 77%

“…This thing no in line with research conducted by Amalia (2021) which shows that level liquidity no have influence to aggressiveness tax. However, another study conducted by Savitri & Rahmawati (2017), revealed that that intensity supply no effect on level aggressiveness tax company.…”

Section: Introductionmentioning

confidence: 92%

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The Effect of Liquidity, Profitability, Inventory Intensity and Corporate Social Responsibility (CSR) on Tax Aggressiveness

Kusmuriyanto¹,

Cantika²,

Arief³

et al. 2023

Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)

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This study aims to examine the effect of theory and case studies of liquidity, profitability, inventory intensity, and corporate social responsibility (CSR) on tax aggressiveness. The realization of tax revenue in Indonesia has not yet met the set target, even though the government has made efforts to optimize it. This is caused by several factors such as the underground economy, low taxpayer compliance and tax avoidance measures such as tax aggressiveness. Tha population in this study are manufacturing companies in the primary consumer goods sector which are listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sampling technique and a sample of 31 companies with 93 units of analysis was obtained, then subtract outlier data, as many as 15 units in order to obtain a final sample of 78 units of analysis. Data collection techniques in this study used documentary techniques. Analysis of research data using descriptive statistical analysis and multiple linear regression analysis. The results showed that manufacturing companies in the consumer goods sector listed on the IDX for the period 2017-2019 in carrying out tax aggressiveness were still low at 37.18%. The results of hypothesis testing indicate that liquidity, inventory intensity and corporate social responsibility (CSR) have no effect on tax aggressiveness, while profitability has a negative effect on bag aggressiveness.

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Section: Influence Profitability To Aggressiveness Taxcontrasting

confidence: 93%

Section: Influence Intensity Supply To Aggressiveness Taxsupporting

confidence: 77%

See 1 more Smart Citation

The Effect of Liquidity, Profitability, Inventory Intensity and Corporate Social Responsibility (CSR) on Tax Aggressiveness

Kusmuriyanto¹,

Cantika²,

Arief³

et al. 2023

Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)

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“…Profitabilitas digambarkan dengan tingkat efektifitas manajemen mengelola perusahaan agar mendapatkan laba yang diharapkan (Nastiti et al, 2022). Jika terjadi peningkatan laba bersih maka pembayaran pajak perusahaan semakin tinggi, dan menyebabkan profitabilitas memiliki pengaruh terhadap agresvitas pajak (Fitri & Munandar, 2018).…”

Section: Latar Belakangunclassified

“…Agresivitas pajak meningkatkan arus kas manfaat, agresivitas pajak dapat dilihat sebagai salah satu peluang untuk memaksimalkan keuntungan (Kovermann & Velte, 2019). Perusahaan yang mengambil tindakan pajak yang agresif menggambarkan rendahnya transparasi perusahaan tersebut (Nastiti et al, 2022).…”

Section: Agresivitas Pajakunclassified

Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak

Shinta,

Agus Sihono

2023

JISE

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This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.

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Effect of Leverage, Liquidity, Intensity of Fixed Assets, and Company Size on Tax Aggressiveness

Cited by 2 publications

References 10 publications

The Effect of Liquidity, Profitability, Inventory Intensity and Corporate Social Responsibility (CSR) on Tax Aggressiveness

The Effect of Liquidity, Profitability, Inventory Intensity and Corporate Social Responsibility (CSR) on Tax Aggressiveness

Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak

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