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Abstract
Tax aggressiveness is the engineering of taxable income through tax planning efforts by a company, either by using legal tactics (tax avoidance) or criminal (tax evasion). The purpose of this study is to examine the factors that affect tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are company size, corporate governance, liquidity, leverage, and fixed asset intensity. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The sample of this study was selected using the purposive sampling method and data were taken from 13 samples. The results of this study show that the size of the company, corporate governance, has a significant effect on tax aggressiveness. Leverage, the intensity of fixed assets, affects tax aggressiveness. Meanwhile, liquidity has no effect on tax aggressiveness.
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References
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References
Anita, M. F. (2015). Pengaruh corporate social responsibility, leverage, likuiditas, dan ukuran perusahaan terhadap agresivitas pajak. Jom FEKOM, 2(2), 1–15.
Ann, S., & Manurung, A. H. (2019). The influence of liquidity, profitability, intensity inventory, related party debt, and company size to aggressive tax rate. Archives of Business Research, 7(3).
Ariani, M., & Hasymi, M. (2018). Pengaruh profitabilitas, likuiditas, leverage, size, dan capital intensity ratio terhadap effective tax rate (ETR) (Studi kasus pada perusahaan manufaktur yang listing di Bursa Efek Indonesia 2012-2016). Jurnal Profita, 11(3), 452–463.
Brigham, E. F., & Houston, J. F. (2013). Dasar-dasar manajemen keuangan (11th ed.). Salemba Empat.
Darma, S. S. (2020). The effect of liquidity and size of the company towards company tax aggressiveness. JASa (Jurnal Akuntansi, Audit dan Sistem), 4(2), 270–286.
Dinar, M., Yuesti, A., & Dewi, N. P. S. (2020). Pengaruh profitabilitas, likuiditas, dan leverage terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di BEI. Jurnal Kharisma, 2(1), 66–76.
Fitri, R. A., & Munandar, A. (2018). The effect of corporate social responsibility, profitability, and leverage toward tax aggressiveness with size of company as moderating variable. Binus Business Review, 9(1), 63.
Harsono, B., & Alvin. (2021). Analisis pengaruh profitabilitas, likuiditas, leverage, tanggung jawab sosial perusahaan terhadap agresivitas pajak. Global Financial Accounting Journal, 5(01), 93–106.
Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh profitabilitas, likuiditas, leverage dan ukuran perusahaan terhadap agresivitas pajak. Jurnal Ilmu Riset Akuntansi, 10(1), 1–18.
Himawan, A. (2017). Fitra: Setiap tahun, penghindaran pajak capai Rp110 triliun. Suara.com.
Kartika, A., & Nurhayati, I. (2020). Perusahaan sebagai predictor agresivitas pajak (Studi empiris perusahaan manufaktur subsektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2018). Al Tijarah, 6(3), 121–129.
Kasmir. (2013). Analisis laporan keuangan. Rajawali Pers.
Maulana, I. A. (2020). Faktor-faktor yang mempengaruhi agresivitas pajak pada perusahaan properti dan real estate. KRISNA: Kumpulan Riset Akuntansi, 11(2), 155–163.
Scott, W. R. (2015). Financial accounting theory (7th ed.). Canada Cataloguing.
Sidik, P., & Suhono, S. (2020). Pengaruh profitabilitas dan leverage terhadap agresivitas pajak. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 11, 1045.