Factors Influencing Tax Aggressiveness: Liquidity, Leverage, Earnings Management, Independent Commissioner, Company Size

Authors

  • Nafal Thorfi Nurrahman Perbanas Institute, Indonesia
  • Cris Kuntadi Universitas Bhayangkara, Indonesia

DOI:

https://doi.org/10.31943/gw.v14i2.523

Keywords:

tax aggressiveness, liquidity, leverage, earnings management, independent commissioner, company size

Abstract

The purpose of this research is to analyze the effect of liquidity, leverage ̧ earnings management, the proportion of independent commissioners, and company size on the level of corporate tax aggressiveness. This study uses the manufacturing industry listed on the Indonesia Stock Exchange in 2010-2011 as the population. By using a purposive sampling technique, 148 data were selected as samples. The results of multiple regression analysis show that earnings management and company size have a significant influence on the level of corporate tax aggressiveness. Meanwhile, for liquidity, leverage, and the proportion of independent commissioners did not show a significant effect on the level of corporate tax aggressiveness.

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Published

2023-08-16

How to Cite

Nurrahman, N. T. ., & Kuntadi, C. (2023). Factors Influencing Tax Aggressiveness: Liquidity, Leverage, Earnings Management, Independent Commissioner, Company Size. Gema Wiralodra, 14(2), 969–973. https://doi.org/10.31943/gw.v14i2.523

Issue

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

Section

Articles

License

Copyright (c) 2023 Nafal Thorfi Nurrahman, 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.