Journal Of Management, Accounting, Tourism & Hospitality (JOMATH)

PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, SIZE DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK

Monica Tanurdjaya

Keywords: Liquidity Leverage,Profitability,Size,Inventory,Tax Aggressiveness

Abstract

The state always tries to optimize revenue in the tax sector, but companies try to reduce their tax costs in order to get higher profits by taking tax aggressive actions. The consumer goods sector is one of the investment alternatives that investors are interested in, where investment in this sector is a long-term investment. The purpose of this study is to determine how much companies do tax aggressiveness by the owners and managers of the company, as well as to analyze the role of liquidity, leverage, profitability, size and inventory on tax aggressiveness actions.

This research is a quantitative research with descriptive method using secondary data in the form of financial statements. The population in this study are consumer goods companies listed on the Indonesia Stock Exchange. The research sample was taken using purposive sampling and multiple linear regression analysis as data collection techniques. The number of samples collected is 60 samples. The data was processed using the Statistical Product and Service Solutions (SPSS) version 25 program.

Based on the results of research conducted, it can be concluded that simultaneously profitability and size have a significant effect on tax aggressiveness. Meanwhile, liquidity, leverage, inventory have no significant effect on tax aggressiveness.

In this study using the variables of liquidity, leverage, profitability, size and inventory, it is recommended for further researchers to add other variables related to tax aggressiveness so that the results obtained are more accurate and can increase the object of research so that the number of samples is larger.

References

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