PENGARUH LIKUIDITAS, LEVERAGE, STRUKTUR KEPEMILIKAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK

Authors

  • Lyandra Aisyah Margie
  • Habibah Habibah

DOI:

https://doi.org/10.37481/sjr.v4i1.251

Keywords:

Tax Aggressiveness, Liquidity, Leverage, Ownership Structure, Profitability

Abstract

This study aims to obtain empirical evidence regarding the effect of Liquidity, Leverage, Ownership Structure and Profitability on Tax Aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange (BEI) 2013-2018. This type of research is associative quantitative and the method of analysis used in this study is multiple linear regression analysis. By using the purposive sampling method, the research sample obtained was 5 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) with six years of observations from 2013 to 2018. The results showed that simultaneously liquidity, leverage, ownership structure and profitability had a significant effect on tax aggressiveness. However, partially liquidity, leverage, ownership structure and profitability do not have a significant effect on tax aggressiveness

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Published

2021-01-08

How to Cite

Margie, L. A. ., & Habibah, H. (2021). PENGARUH LIKUIDITAS, LEVERAGE, STRUKTUR KEPEMILIKAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 4(1), 91-100. https://doi.org/10.37481/sjr.v4i1.251