PENGARUH LIKUIDITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK

Agus Alifia Putri · Rheny Afriana Hanif

24 citations0/0 files storedCurrent Jurnal Kajian Akuntansi dan Bisnis Terkini

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Corporate Taxation and Avoidance Taxation and Compliance Studies Corporate Governance and Financial Management

Abstract

The aim of this study was to analyze the effect of liquidity, leverage, and audit committee on tax aggressiveness. Effective tax rate (ETR) used to measure tax aggressiveness. Population on this study is a manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. 74 companies were selected using the purposive sampling method. This study uses documentation data collection methods obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. Data processing techniques in this study use the method of multiple linear regression analysis with SPSS Version 25. The results of this study indicate that the liquidity and audit committee have negative effect on tax aggressiveness While leverage has a positive effect on tax aggressiveness

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2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting 2001Determinants of Capital Structure and Adjustment to Long Run Target: Evidence From UK Company Panel Data 2021ANALISIS LAPORAN KEUANGAN 2019Metode penelitian untuk bisnis: Pendekatan pengembangan-keahlian 2006The effect of audit committee performance on earnings quality 2016PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2017PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK 2017Metode Penelitian untuk Bisnis : pendekatan pengembangan-keahlian (Edisi 6 Buku 2)

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