Pengaruh Likuiditas, Leverage, Komisaris Independen, Profitabilitas Terhadap Agresivitas Pajak
Daftar Isi:
- Taxes are a very important source of income for the country. Therefore the company is obliged to pay taxes according to the profits obtained. This encourages companies to do various ways to reduce the tax burden. Thus, it is very possible for companies to be aggressive in taxation. Government efforts to optimize the tax sector is not without problems. One of the problems faced by the government is tax avoidance and tax evasion or with various company policies to minimize the tax burden. This research aims to analyze and provide empirical evidence of the effect of liquidity, leverage, independent commissioners, and profitability on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used is the financial statements of manufacturing companies in the period 2014-2018. The method of determining the sample from this study is purposive sampling in accordance with predetermined criteria and obtained 124 manufacturing companies with an observation period of five years to obtain 223 sample units in this study. The analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS). Based on the test results show that profitability and independent commissioners affect tax aggressiveness, while liquidity and leverage have no effect on tax aggressiveness.