The Effect Of Liquidity And Profitability On Tax Aggressivity With Company Value As A Moderation Variable On The Food And Beverage Company On The Indonesian Stock Exchange

International Journal of Economics and Management Pub Date : 2024-01-29 DOI:10.54209/iem.v2i01.35

Irma Handayani, Syafrida Hani, Eka Nurmala Sari

引用次数: 0

Abstract

This study aims to determine, test, and analyze the effect of liquidity and profitability on tax aggressiveness with firm value as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with an associative approach and collects data in a documentary manner by collecting, recording, reviewing and analyzing secondary data in the form of financial statements of manufacturing companies in the food and beverage sub-sector from 2018-2022. This study took 45 samples using purposive sampling method. The data analysis technique used is descriptive statistics used to explain the data description of all variables and also multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The results of this study indicate that liquidity has a negative and significant effect on tax aggressiveness and profitability has a positive and significant effect on tax aggressiveness.

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以公司价值为调节变量，流动性和盈利能力对印尼证券交易所食品饮料公司税收积极性的影响

本研究旨在确定、检验和分析在印度尼西亚证券交易所上市的食品饮料公司中，以公司价值为调节变量，流动性和盈利能力对税收积极性的影响。本研究采用联想法的定量方法，通过收集、记录、审查和分析 2018-2022 年食品饮料子行业制造企业财务报表形式的二手数据，以文献方式收集数据。本研究采用目的抽样法，抽取了 45 个样本。使用的数据分析技术是描述性统计，用于解释所有变量的数据描述，同时还使用了多元线性回归分析和修正回归分析（MRA）测试。研究结果表明，流动性对税收积极性有显著的负向影响，盈利性对税收积极性有显著的正向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Economics and Management Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

1.80

自引率

0.00%

发文量

期刊介绍： The journal focuses on economics and management issues. The main subjects for economics cover national macroeconomic issues, international economic issues, interactions of national and regional economies, microeconomics and macroeconomics policies. The journal also considers thought-leading substantive research in the finance discipline. The main subjects for management include management decisions, Small Medium Enterprises (SME) practices, corporate social policies, digital marketing strategies and strategic management. The journal emphasises empirical studies with practical applications; examinations of theoretical and methodological developments. The journal is committed to publishing the high quality articles from economics and management perspectives. It is a triannual journal published in April, August and December and all articles submitted are in English. IJEM follows a double-blind peer-review process, whereby authors do not know reviewers and vice versa. Peer review is fundamental to the scientific publication process and the dissemination of sound science.