Profitability, Liquidity, Advertising Cost and Firm Size Towards Tax Aggressivneness In Indonesia

The objective of this research is to analyze the influence of profitability, liquidity, advertising cost and firm size towards tax aggressiveness on manufacturing companies. The population of this study is all of the manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2019. The sampling method used in this study is purposive sampling and data analysis methods is done using multiple linear regression analysis. The proxy used to calculate tax aggressiveness is the effective tax rate proxy. The result of multiple linear regression analysis demonstrates that out of the four hypotheses tested, only two hypothesis that showed a significant negative effect which is liquidity and advertising cost to tax aggresiveness, profitability has a significant positive effect on tax aggresiveness while variable of firm size has no effect on partial tax aggressiveness.

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The objective of this research is to analyze the influence of profitability, liquidity, advertising cost and firm size towards tax aggressiveness on manufacturing companies. The population of this study is all of the manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2019. The sampling method used in this study is purposive sampling and data analysis methods is done using multiple linear regression analysis. The proxy used to calculate tax aggressiveness is the effective tax rate proxy. The result of multiple linear regression analysis demonstrates that out of the four hypotheses tested, only two hypothesis that showed a significant negative effect which is liquidity and advertising cost to tax aggresiveness, profitability has a significant positive effect on tax aggresiveness while variable of firm size has no effect on partial tax aggressiveness.

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