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)
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02
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%.
Description
Keywords
Tax Aggressivity, Profitability (ROA), Leverage (DAR)