Pengaruh profitabilitas, intensitas modal, leverage dan likuiditas terhadap agresivitas pajak

Abstract

The purpose of this research is to determine the effect of profitability, capital intensity, leverage and liquidity on tax aggressiveness. This study uses a quantitative approach, namely the approach used to examine the population and sample as well as collecting data using research instruments. The data in this study are secondary data and data obtained from www.idx.go.id. The technique in determining the sample is using a purposive sampling technique and the number of samples is 56 mining companies in 2016-2020. The data analysis technique used is multiple linear analysis using the SPSS version 21 program. The result of this research shows that Profitability variable has an effect on Tax Aggressiveness, while Capital Intensity, Leverage and Liquidity have no effect on Tax Aggressiveness.