Korelasi Antara Kinerja Keuangan dan Kebijakan Pajak Agresif


    Febrian Suryanto( 1 )

    (1) Universitas Buddhi Dharma


Tax aggressiveness has become a major focus in accounting and finance, especially considering the complexity of tax policy and intensive global competition. In an effort to increase company value, managers often adopt various strategies to manage their company's tax obligations. This research aims to investigate whether the variables "Profitability, Liquidity, and Leverage" have an impact on Tax Aggressiveness. The population studied were companies listed in the property and real estate sector on the Indonesia Stock Exchange during the 2019-2022 period. Research method using quantitative methods. Sampling was carried out using a purposive sampling technique, producing data from 15 companies that met the criteria for 4 years. Data from 60 sample companies was obtained from observations for 4 consecutive years. Data analysis used the SPSS version 25 application with descriptive statistical tests, classical assumption tests, coefficient of determination tests (Adjusted R Square), multiple linear regression analysis, and hypothesis testing. The t test results indicate that profitability has no effect on tax aggressiveness, while liquidity and leverage have a significant impact. The ratios used are Return On Assets (ROA) for profitability, current ratio (CR) for liquidity, and Debt Ratio (DR) for leverage. The analysis concludes that liquidity and leverage significantly influence tax aggressiveness, while profitability does not. Simultaneous statistical tests (f test) indicate that profitability, liquidity and leverage jointly influence tax aggressiveness.



How to Cite

Suryanto, F. (2024). Korelasi Antara Kinerja Keuangan dan Kebijakan Pajak Agresif. ECo-Sync: Economy Synchronization, 1(2), 88–97. Retrieved from https://jurnal.kdi.or.id/index.php/es/article/view/1278
Abstract views: 19 / PDF downloads: 29