Pengaruh Manajemen Laba, Ukuran Perusahaan, Likuiditas, dan Profitabilitas terhadap Agresivitas Pajak

Résumé fourni par la source

This study aims to determine the effect of earnings management, company size, liquidity, and profitability on tax aggressiveness. Earnings management is measured using discretionary accruals (DA); company size is proxied by the natural logarithm (Ln) of total assets; liquidity is proxied by the current ratio; profitability is proxied by return on assets (ROA); and tax aggressiveness is proxied by the effective tax rate (ETR). The research method, a quantitative approach, involves the use of secondary data obtained from the Indonesia Stock Exchange (IDX) and company websites. The population in this study is property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selection method in this study uses judgment sampling, a form of purposive sampling in which sampling is based on specific criteria. The data analysis technique uses multiple linear regression analysis, a method that allows for the examination of the relationship between multiple independent variables and a dependent variable. The results show that earnings management, company size, and liquidity do not affect tax aggressiveness. Profitability positively affects tax aggressiveness.