Tax Aggressiveness in Manufacturing Companies in Indonesia

Authors

  • Fuad Hasyim IAIN Surakarta, Indonesia
  • Adhi Kresna Jiwayana IAIN Surakarta, Indonesia

Keywords:

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

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.

Author Biography

Fuad Hasyim, IAIN Surakarta

Fakultas Ekonomi dan Bisnis Islam

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Published

2021-07-06

How to Cite

Hasyim, F., & Jiwayana, A. K. (2021). Tax Aggressiveness in Manufacturing Companies in Indonesia. Jurnal Akuntansi Dan Pajak, 22(1), 26–38. Retrieved from https://jurnal.stie-aas.ac.id/index.php/jap/article/view/1102

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