PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK YANG TERDAFTAR PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2015-2019

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Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Published: Nov 25, 2021
Keywords:
Tax Aggressiveness, Profitability, Company Size, Leverage

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tri widiyastuti
universitas islam batik surakarta
Siti Nurlaela
Fakultas Ekonomi Universitas Islam Batik Surakarta
Yuli Chomsatu
Fakultas Ekonomi Universitas Islam Batik Surakarta

Abstract

This study aims to determine the influence of profitability, company size and leverage
on corporate tax aggressiveness. The population in this study is plastics and
packaging companies listed on the Indonesia Stock Exchange for the period 2015-
2019. The company samples as many as 13 (thirteen companies) companies, as many
as 5 (four) years of research period and this research sample using purposive
sampling techniques, the number of research samples as many as 60 samples. The
results of the first hypothesis test explain that profitability affects the aggressiveness
of taxes on companies and packaging.. The results of hypothesis 2 testing show that
the size of the company affects the aggressiveness of taxes. The results of hypothesis
3 testing show that leverage has no effect on tax aggressiveness.

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How to Cite
widiyastuti, tri, Siti Nurlaela, & Yuli Chomsatu. (2021). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK YANG TERDAFTAR PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2015-2019. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(Spesial Issue 1), 113–122. https://doi.org/10.32670/fairvalue.v4iSpesial Issue 1.571
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