Abstract
This study aims to obtain empirical evidence regarding the effect of Liquidity, Leverage, Ownership Structure and Profitability on Tax Aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange (BEI) 2013-2018. This type of research is associative quantitative and the method of analysis used in this study is multiple linear regression analysis. By using the purposive sampling method, the research sample obtained was 5 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) with six years of observations from 2013 to 2018. The results showed that simultaneously liquidity, leverage, ownership structure and profitability had a significant effect on tax aggressiveness. However, partially liquidity, leverage, ownership structure and profitability do not have a significant effect on 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: SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
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.
