Open AccessCompany performance analysis and tax aggressiveness
Author(s) -
Ruhiyat Taufik,
Hani Hasanah,
Suci Lestari,
Nela Dharmayanti,
Resty Sriharyanti
Publication year - 2022
Publication title -
international journal of management, it and social sciences
Language(s) - English
Resource type - Journals
ISSN - 2395-7492
DOI - 10.21744/irjmis.v9n2.2053
Subject(s) - return on assets , leverage (statistics) , stock exchange , fixed asset , panel data , business , econometrics , nonprobability sampling , regression analysis , variables , stock (firearms) , economics , monetary economics , statistics , finance , mathematics , microeconomics , engineering , population , demography , production (economics) , sociology , mechanical engineering
This study aims to determine the effect of return on assets, firm size, leverage and intensity of fixed assets, both partially and simultaneously on tax aggressiveness in LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is panel data regression analysis. The sample selection technique used was purposive sampling and obtained 35 LQ 45 companies with a research period of four years, 2015-2018, so that 140 units of observation were obtained. The results showed that the variable return on assets and the variable intensity of fixed assets partially had a significant effect on tax aggressiveness. Meanwhile, company size and leverage partially have no effect on tax aggressiveness.