2018-2020年印尼证券交易所(IDX)上市国有企业(BUMN)的流动性和财务困境对税收侵略性的影响，公司规模为调节变量

ITQAN: Journal of Islamic Economics, Management, and Finance Pub Date : 2023-07-22 DOI:10.57053/itqan.v2i2.20

Feriyana Maulida, Nuramalia Hasanah, Tuty Sariwulan

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引用次数: 0

摘要

税收攻击性是一种为了减少合法(避税)和非法(逃税)的税收支出而进行的税收筹划行为。本研究以企业规模为调节变量，分析流动性和财务困境对税收侵略性的影响。采用多元线性回归(MLR)和适度回归分析(MRA)进行分析。本研究的人口是2018-2020年在印度尼西亚证券交易所(IDX)上市的国有企业(BUMN)公司。本研究的抽样技术采用目的性抽样技术。结果表明，流动性对税收侵略性有显著的负向影响。财务困境对税收攻击性有显著的正向影响。企业规模对税收侵略性没有影响。企业规模能够调节流动性对税收侵略性的影响，而企业规模不能调节财务困境对税收侵略性的影响。

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The Effect of Liquidity and Financial Distress on Tax Aggressiveness With Firm Size As The Moderating Variable in State Owned Enterprises (BUMN) Companies Listed on The Indonesian Stock Exchange (IDX) in 2018-2020

Tax aggressiveness is an act of tax planning to minimize the tax expense both legally (tax avoidance) and illegal (tax evasion). This study aims to analyze the effect of liquidity and financial distress on tax aggressiveness with firm size as the moderating variable. The analysis was performed with a Multiple Linear Regression (MLR) and Moderated Regression Analysis (MRA). The population in this study are State Owned Enterprises (BUMN) Companies Listed on The Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique of this study was using purposive sampling technique. The results show that liquidity had a negative and significant effect on tax aggressiveness. Financial distress had a positive and significant effect on tax aggressiveness. Firm size had no effect on tax aggressiveness. Firm size is able to moderate effect liquidity on tax aggressiveness and firm size is unable to moderate effect financial distress on tax aggressiveness.

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ITQAN: Journal of Islamic Economics, Management, and Finance

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