THE INFLUENCE OF PROFITABILITY AND LEVERAGE TOWARDS TAX AGGRESSIVENESS (Empirical Study of Manufacturing Corporates in the Sector of Consumer Goods Listed on the IDX in the Period of 2016-2018)

1Dyah Purnamasari, Yati Mulyati, Sani Sanjaya

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Abstract:

This research points to dictate the effect of profitability and leverage on tax aggressiveness in the consumer goods manufacturing corporates listed on the IDX in the 2016-2018 period. The research method used in this study is the experimental method. The population in this study consisted of 56 manufacturing corporates in the consumer goods sector and corporates that were sampled in this study were 16 corporates. The results showed that profitability and leverage had a partial and simultaneous effect on tax aggressiveness in the consumer goods manufacturing corporates listed on the IDX for the period of 2016-2018. The magnitude of the effect of simultaneous profitability and leverage on tax aggressiveness is 80.5678%.

Keywords:

Tax Aggressivity, Profitability (ROA), Leverage (DAR).

Paper Details
Month2
Year2020
Volume24
IssueIssue 2
Pages7909-7928