Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Agresivitas Pajak dengan Komisaris Independen sebagai variabel Moderating pada Perusahaan Manufaktur di BEI tahun 2016-2020

Abstract

Taxes are the largest source of state revenue. The government is trying to increase tax revenue every year to meet state spending. In the company's prespectives, taxes are considered a burden. This of course requires companies to carry out tax aggressiveness,such as doing many ways in order to minimize tax payments. Literature study shows that there are many factors that influence tax aggressiveness. This research had the aim of analyzing the effect of profitability (ROA), Leverage, and Liquidity (CR) on tax aggressiveness. The researcher uses the independent commissioner variable as a moderator, the population is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. Based on the conditions that have been determined by the author. There are 26 samples of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020. The results of data processing concluded that partially significant ROA has an effect on tax aggressiveness, partially Leverage has no significant effect on tax aggressiveness, while CR partially has an insignificant and insignificant effect on tax aggressiveness. Independent Commissioner weakens the influence of Leverage on tax aggressiveness. Independent Commissioner strengthens the influence of ROA and CR on tax aggressiveness

The Effect Of Profitability And Liquidity On Tax Aggressiveness With Good Corporate Governance As A Moderation Variable

“…This is supported by research by Rahmawati, (2018) which states that GCG can weaken the influence of profitability on tax aggressiveness. Wardani et al, (2022); Munawar et al, (2022) state that GCG can strengthen the negative influence of profitability on tax aggressiveness, while research by Azzam & Subekti, (2019) states that GCG is able to moderate the influence of profitability on tax aggressiveness. Based on the results of this research, the researcher formulated a hypothesis: H 3 : Good corporate governance can weaken the positive influence of profitability on tax aggressiveness.…”

“…There are several factors that can influence tax aggressiveness including profitability and liquidity (JayantoPurba & Dwi, 2020). Menurut Munawar et al, (2022) Profitability is a financial indicator used to determine a company's ability to gain profits (Krisjayanti P et al, 2022). This ratio can also provide an example of management effectiveness in a company (Stiawan & Sanulika, 2021).…”

Muslim Perception on Zakat as A Tax Deduction in Indonesia

“…Perceptions are shaped by both internal and external factors. Motivation and evaluation are internal factors that shape the perceptions of individual taxpayers, which will affect the perception of taxpayers (Munawar et al, 2022). The perception of zakat can be defined by the perception community behavior in which a person selects, organizes, and explains sensory stimuli to gain a better understanding of the world (Schiffman et al, 2012).…”