Abstract
This research aims to examine the effect of liquidity, leverage, independent commissioners, committee audit, and profitability on the tax aggressiveness of financial companies listed on the Indonesia Stock Exchange in the period 2018-2021. Tax aggressiveness is the company’s desire to reduce the amount of tax that must be paid by the company. Liquidity is proxied using the formula Current Ratio (CR), leverage is proxied using the formula Debt to Total Assets Ratio (DAR), independent commissioners are proxied using the formula total independent commissioners divided by total commissioners (KI), audit committees are proxied using the formula total audit committee (KA), and profitability proxied using the formula Return On Assets (ROA). The data in this sudy are secondary data obtained from www.idx.go.id or the company’s website. The population of this study are financial companies listed on the Indonesia Stock Exchange for the period 2018-2021 which consists of 106 companies with a total of 424 population. Determination of the sample using purposive sampling method with a total sample of 180 samples from 45 companies. The results of this study indicate that leverage has a posivite effect on tax aggressiveness and profitability has a negative effect on tax aggressiveness. While liquidity, independent commissioners, and audit committees do not affect tax aggressiveness
Published Version (
Free)
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 callDisclaimer: 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.
