THE EFFECT OF LIQUIDITY AND LEVERAGE ON TAX AGGRESSIVITY IN FOOD AND BEVERAGE SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2017-2019
Kata Kunci:
Liquidity, leverage, tax aggressivenessAbstrak
The effect of liquidity and leverage on tax aggressiveness in food and beverage sector companies listed on the Indonesian stock exchange in 2017-2019. This study aims to determine how liquidity and leverage affect tax aggressiveness. The research sample consisted of 22 from 34 companies and thus there were 66 samples. The research data is a secondary report in the form of financial statements of manufacturing companies listed on the IDX. Data is downloaded via www.idx.co.id. The method used in this research is descriptive statistics, correlation coefficient, determination coefficient, significant F test, significant T test, and linear regression analysis. The results of research that have been carried out by researchers indicate that there is no significant effect between liquidity on tax aggressiveness and there is a significant negative effect between leverage on tax aggressiveness.
Referensi
Hutagalung Mona, (2020)” Pengaruh Likuiditas Dan Leverage, Intensitas Persedian Terhadap Tingkat Agresivitas Pajak Pada Perusahaan Manufaktur Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bei Tahun 2019-2019”. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi.Bandung
Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Mualiasari Riri, (2020), Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan.Jurnal Manajemen dan Keuangan.8(1):28-36
Noviari, N. (2015). Pengaruh Likuiditas, Leverage, Intensitas persediaan dan Intensitas Aset Tetap Pada Tingkat Agresivitas Pajak Wajib Pajak Badan .E-Jurnal Akuntansi Universitas Udayana: Vol.13.3 Desember (2015): 973-1000.
Richardson, G and Lanis, R. 2012. Determinants of Variability in Corporate Effective Tax Rates and Tax Reform: Evidence from Australia. Journal of Accounting and Public Policy, Vol. 26 (2007), pp. 689-704.
Sari, D.K., dan Martani, D. (2010). Ownership characteristics, corporate governance and tax aggressiveness. The 3rd International Accounting Conference &The 2nd Doctoral Colloquium. Bali.
Subramanyam, KR dan John, J. Wild, (2010). Analisis Laporan Keuangan, Buku Satu, Edisi Sepuluh, Salemba Empat, Jakarta
Subramanyam et al. (2009) Financial statement analysis. Tenth Edition. London: MCGraw Hill.
Sugiyono. (2017). Metode Penelitian Kuantitaf, Kualitatif dan R&D. Bandung: Alfabeta
Suroiyah., dan Siti Khairani. 2018. Pengaruh Pengungkapan CSR, Ukuran Perusahaan, Profitabilitas, Leveage dan Likuiditas Terhadap Agresivitas Pajak.Skripsi. Palembang: STIE Multi Data.
Suyanto, Krisnata Dwi dan Supramono. (2012) “Likuiditas, leverage, komisris independen, dan manajemen laba terhadap agresivitas pajak perusahaan”. Jurnal Keuangan dan Perbankan. 16. hal 167-177
##submission.downloads##
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2021 Jurnal Ekonomis
Artikel ini berlisensi Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
