Analysis of Tax Aggressiveness in Mining Companies-Reference-Cited by-同舟云学术

Analysis of Tax Aggressiveness in Mining Companies

Published:2022-12-09 Issue:1 Volume:1 Page:
ISSN:3030-8461
Container-title:Accounting and Sustainability
language:
Short-container-title:AS

Author:

Arti Ganiarti

Abstract

The purpose of this study was to determine: (1) Liquidity, Profitability, and Tax Aggressiveness in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021; (2) The Effect of Liquidity on Tax Aggressiveness in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021; (3) The Effect of Profitability on Tax Aggressiveness in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021. The population used is Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sample obtained through purposive sampling technique was 13 companies with the total data obtained as much as 78 data. This type of research includes quantitative research with survey methods. The data analysis technique used in this research is panel data regression analysis using the Eviews 10 application program. The results of this study state that: (1) Liquidity and Profitability in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021 tend to increase, while the CETR value tends to decrease, which means that the level of Tax Aggressiveness in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021 is high; (2) Liquidity has a positive and significant effect on Tax Aggressiveness in Mining Companies Listed on the Indonesia Stock Exchange for the period 2016-2021; (3) Profitability has a positive and significant effect on Tax Aggressiveness in Mining Companies Listed on the Indonesia Stock Exchange for the period 2016-2021.

Publisher

Sharia Economic Applied Research and Training (SMART) Insight

Reference57 articles.

1. Adityamurti, E., & Ghozali, I. (2017). Pengaruh Penghindaran Pajak Dan Biaya Agensi Terhadap Nilai Perusahaan. Diponegoro Jornal Of Accounting, 6(3), 1-12.

2. Ajija, S. R., Sari, D. W., Setiano, R. H., & Primanti, M. R. (2011). Cara Cerdas Menguasai Eviews. Jakarta: Salemba Empat.

3. Allo, M. R., Alexander, S. W., & Suwetja, I. G. (2021). Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2016-2018). Jurnal EMBA, 9(1), 647-657.

4. Anggraeni, M. D. (2011). Agency Theory Dalam Perspektif Islam. JHI, 9(2).

5. Awaliyah, M., Nugraha, G. A., & Danuta, K. S. (2021). Pengaruh Intensitas Modal, Leverage, Likuiditas, Dan Profitabilitas Terhadap Agresivitas Pajak. Jurnal Ilmiah Universitas Batanghari Jambi, 21(3), 1222- 1227.