DIMENSI AGRESIVITAS PAJAK DILIHAT DARI FIRM SIZE, LIKUDITAS, PROFITABILITAS DAN INVENTORY INTENSITY

Authors

  • Annissa Yuli Nurdiana Universitas Islam Batik Surakarta
  • Endang Masitoh Wahyuningsih
  • Rosa Nikmatul Fajri

DOI:

https://doi.org/10.29407/jae.v5i3.14065

Keywords:

Tax Aggressiveness, Size, Liquidity, Profitability, Inventory

Abstract

Abstrak

Setiap wajib pajak pasti mendambakan pembayaran pajak seminimal mungkin, hal ini merupakan alasan mengapa wajib pajak melakukan agresivitas pajak. Penelitian ini bermaksud untuk mengetahui dan menganalisis pengaruh firm size, likuiditas, profitabilitas, dan inventory intensity terhadap agresivitas pajak. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI 2016-2018 merupakan populasi penelitian yang digunakan dan terpilih sebanyak 23 perusahaan melalui purposive sampling. Analisis regresi linear berganda adalah alat analisis yang dipakai dalam penelitian ini. Penelitian ini memperlihatkan hasil variabel firm size dan profitabilitas mempunyai pengaruh terhadap agresivitas pajak, sementara variabel likuiditas dan inventory intensity tidak memiliki pengaruh terhadap agresivitas pajak. Diharapkan dengan dilakukannya penelitian ini, dapat bermanfaat bagi investor dalam mempertimbangkan keputusan berinvestasi mengenai agresivitas pajak.                                                                                                                                              

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

 

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Published

2020-11-01

How to Cite

Annissa Yuli Nurdiana, Masitoh Wahyuningsih , E. ., & Nikmatul Fajri , R. . (2020). DIMENSI AGRESIVITAS PAJAK DILIHAT DARI FIRM SIZE, LIKUDITAS, PROFITABILITAS DAN INVENTORY INTENSITY. JAE (JURNAL AKUNTANSI DAN EKONOMI), 5(3), 74–83. https://doi.org/10.29407/jae.v5i3.14065

Issue

Vol. 5 No. 3 (2020): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 5 No 3 Tahun 2020

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