Factors influencing tax aggressiveness: profit management, leverage, and profitability

Authors

  • Simon Agus Siburian Institute Keuangan Perbankan dan Informatika Asia, Indonesia
  • Cris Kuntadi Universitas Bhayangkara Jakarta Raya, Indonesia

DOI:

https://doi.org/10.31943/gw.v14i2.521

Keywords:

Tax Aggressiveness, Profitability, Leverage

Abstract

Previous or relevant research is fundamental in a research or scientific article. Previous or relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence tax aggressiveness, earnings management, leverage, and profitability, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Profit Management influences Tax Aggressiveness; 2) Leverage affects Aggressiveness; and 3) Profitability affects Tax Aggressiveness.

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Published

2023-08-02

How to Cite

Siburian, S. A. ., & Kuntadi, C. (2023). Factors influencing tax aggressiveness: profit management, leverage, and profitability. Gema Wiralodra, 14(2), 892–897. https://doi.org/10.31943/gw.v14i2.521

Issue

Vol. 14 No. 2 (2023): gema wiralodra

Section

Articles

License

Copyright (c) 2023 Simon Agus Siburian, Cris Kuntadi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The use of non-commercial articles will be governed by the Creative Commons Attribution license as currently approved at http://creativecommons.org/licenses/by/4.0/. This license allows users to (1) Share (copy and redistribute the material in any medium) or format; (2) Adapt (remix, transform, and build upon the material), for any purpose, even commercially.