The Effect of Profitability, Company Size, Liquidity on Tax Aggressiveness During The Covid-19 Pandemic
Journal Title: International Journal of Multidisciplinary Research and Analysis - Year 2022, Vol 5, Issue 06
Abstract
This research is a proof-of-concept of important analytical and experimental functions and/or characteristics. This study aims to determine, consider, and test whether the variables Profitability, Firm Size and Liquidity are very influential on a company doing a tax aggressiveness or not. Data - data and information - information held by several companies to be tested can be broadly seen from the annual financial activities or annual financial statements of the company, which reports, data, and information can be obtained from the company itself or the IDX. The population of companies that will be used in this study are companies engaged in mining and listed on the IDX during the 2020 pandemic. In processing and testing the data to be tested, this study uses the SPSS statistical analysis application. After that, the results of the research conducted using SPSS can be considered whether the profitability, company size and liquidity of the company affect tax aggressiveness activities or not. Based on the results of research that has been carried out, it is stated that profitability has a significant effect on tax aggressiveness and liquidity and firm size does not have a significant effect on tax aggressiveness.
Authors and Affiliations
Riaty Handayani
Keywords
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- EP ID EP708583
- DOI 10.47191/ijmra/v5-i6-38
- Views 55
- Downloads 0
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