📅 08 February 2023
DOI: 10.55606/sscj-amik.v1i1.1087
Pengaruh Likuiditas, Profitabilitas, Leverage dan Biaya Operasional Terhadap Agresivitas Pajak Pada Sektor Transportasi dan Logistik Yang Terdaftar Di BEI Periode 2011 -2021
Student Scientific Creativity Journal
Lembaga Pengembangan Kinerja Dosen (LPKD)
📄 Abstract
This research was conducted to analyze the effect of Liquidity, Profitability, Leverage and Operating Costs on Tax Aggressiveness in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the period 2011 – 2021. The sampling technique used was purposive sampling so that the number of samples used in the study were 15 companies. The data analysis method in this study uses panel data regression analysis techniques. The results of this study indicate that Liquidity, Profitability and Leverage have a negative effect on Tax Aggressiveness. Meanwhile, operational costs have a positive influence on tax aggressiveness
🔖 Keywords
#Leverage
#Liquidity
#Operating Cost
#Profitability
#Tax Aggressiveness
ℹ️ Informasi Publikasi
Tanggal Publikasi
08 February 2023
Volume / Nomor / Tahun
Volume 1, Nomor 1, Tahun 2023
📝 HOW TO CITE
Dinda Aulia; Agustina Suparyati, "Pengaruh Likuiditas, Profitabilitas, Leverage dan Biaya Operasional Terhadap Agresivitas Pajak Pada Sektor Transportasi dan Logistik Yang Terdaftar Di BEI Periode 2011 -2021," Student Scientific Creativity Journal, vol. 1, no. 1, Feb. 2023.
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