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

  • Annissa Yuli Nurdiana Universitas Islam Batik Surakarta
  • Endang Masitoh Wahyuningsih
  • Rosa Nikmatul Fajri
https://doi.org/10.29407/jae.v5i3.14065
Abstract views: 797 , pdf downloads: 1254
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

 

PlumX Metrics

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

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License