PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2014-2017)
Abstract
This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness. The object of this research is a mining company listed on the Indonesia Stock Exchange with a research period of 2014-2017. Samples were taken using purposive sampling technique and obtained 14 companies, with a period of 4 years so that the sample amounted to 56. The analysis technique used is multiple linear regression. The results showed that the profitability variable had a significant negative effect on tax aggressiveness. Whereas the liquidity variable which is peroxided using the current ratio and the leverage peroxided using a debt to assets ratio does not have a significant effect on tax aggressiveness.
Keywords: profitability, liquidity, leverage, and tax aggressiveness.
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