Open AccessPENGARUH LIKUIDITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK
Author(s) -
Agus Alifia Putri,
Rheny Afriana Hanif
Publication year - 2020
Publication title -
current
Language(s) - English
Resource type - Journals
eISSN - 2721-2416
pISSN - 2721-1819
DOI - 10.31258/jc.1.3.384-401
Subject(s) - leverage (statistics) , stock exchange , audit committee , business , accounting , nonprobability sampling , audit , population , market liquidity , statistics , finance , medicine , mathematics , environmental health
The aim of this study was to analyze the effect of liquidity, leverage, and audit committee on tax aggressiveness. Effective tax rate (ETR) used to measure tax aggressiveness. Population on this study is a manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. 74 companies were selected using the purposive sampling method. This study uses documentation data collection methods obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. Data processing techniques in this study use the method of multiple linear regression analysis with SPSS Version 25. The results of this study indicate that the liquidity and audit committee have negative effect on tax aggressiveness While leverage has a positive effect on tax aggressiveness