CD Skripsi
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)
ABSTRACT
This study aims to examine the Effect of Profitability, Leverage, and Company Size on Tax Aggressivity. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2021.
The sample in this study, which was determined based on certain criteria, was 32 companies using a purposive sampling method from a total population of 66 companies. The type of data used in this study is secondary data with the analytical tool used in data processing is a statistical analysis method using SPSS software. The results of the study show that Profitability and Company Size have a significant effect on tax aggressivity. while Leverage has no significant effect on tax aggressivity.
Keywords: Profitability, Leverage, Company Size, and Tax Aggressivity
Tidak tersedia versi lain