PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK YANG TERDAFTAR PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2015-2019
DOI:
https://doi.org/10.32670/fairvalue.v4iSpesial%20Issue%201.571Keywords:
Tax Aggressiveness, Profitability, Company Size, LeverageAbstract
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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