Abstract
This research aims to test and analyze the influence of liquidity, CSR, ROA, company size and capital intensity on the tax aggressiveness of food and beverage subsector companies listed on the IDX from 2019 to 2019. 2022. The population in this research is the food and beverage subsector companies registered on the IDX during the 2019-2022 period, totaling 24 companies. Sampling used a non-probability sampling method with a purposive sampling technique of 15 companies. The data source is secondary data accessed via www.idx.co.id. The data analysis technique used in this research uses multiple regression analysis. The results of this study show that ROA influences tax aggressiveness. Meanwhile liquidity, CSR, company size and capital intensity do not affect tax aggressiveness.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Journal of Economic, Bussines and Accounting (COSTING)
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
