Open AccessThe Effect of Liquidity, Leverage and Profitability on the Tax Aggressiveness of Manufacturing Companies
Author(s) -
Lambok DR Tampubolon
Publication year - 2021
Publication title -
atestasi
Language(s) - English
Resource type - Journals
ISSN - 2621-1505
DOI - 10.33096/atestasi.v4i2.834
Subject(s) - profitability index , market liquidity , leverage (statistics) , stock exchange , business , nonprobability sampling , monetary economics , debt , economics , econometrics , finance , statistics , population , mathematics , demography , sociology
This research examines the impact of liquidity, leverage, and profitability on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange from 2017 to 2019. This analysis aims to collect empirical evidence on the effect of liquidity, leverage, and profitability on tax aggressiveness. The multiple linear regression process involves independent variables such as liquidity, debt, profitability, and the dependent variable tax aggressiveness. A purposive sampling procedure with unique parameters is used to assess the sample. According to this report's findings, liquidity and debt have little impact on tax aggressiveness, but profitability does