Tax Aggressiveness in Manufacturing Companies in Indonesia

Fuad Hasyim, Adhi Kresna Jiwayana

Abstract


This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.

Keywords


tax aggressiveness, earning, leverage, profitability, CBTR, panel data

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References


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DOI: http://dx.doi.org/10.29040/jap.v22i1.1102

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