7th North American International Conference on Industrial Engineering and Operations Management

Effect of Liquidity, Leverage, Profitability and Company Size on Tax Aggressiveness in Banking Companies Listed in Indonesia Stock Exchange in 2014-2016

BINUS University, Andi Nerissa Novianti & Heri Sukendar
Publisher: IEOM Society International
0 Paper Citations
1 Views
1 Downloads
Track: Data Analytics
Abstract

This study examines the effect of liquidity, leverage, profitability, and firm size on tax aggressiveness in banking companies listed on the Indonesia Stock Exchange. Research data are secondary data. The population in this study are all banking companies listed on the Indonesia Stock Exchange from 2014 to 2016. Sample selection using a purposive sampling method. The data analysis method used is Multiple Regression Analysis was conducted using SPSS version 20. This study indicates the Liquidity effect on tax aggressiveness. Leverage does not affect tax aggressiveness, profitability does not affect tax aggressiveness, and Firm size does not affect tax aggressiveness. Based on the F test, Liquidity, Leverage, Profitability, and Firm Size simultaneously affect tax aggressiveness.

Published in: 7th North American International Conference on Industrial Engineering and Operations Management, Orlando, USA

Publisher: IEOM Society International
Date of Conference: June 11-14, 2022

ISBN: 978-1-7923-9158-3
ISSN/E-ISSN: 2169-8767