Date: 06-06-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Pengaruh Likuiditas Dan Manajemen Laba Terhadap Agresivitas Pajak

Detail
Author Nadela Dwi Ratnasari
Category Akuntansi Keuangan dan Auditing

Abstract

This study aims to determine the effect of liquidity and earnings management partially has a significant influence on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange. This study uses a quantitative causal research design. Sampling is done by purposive sampling method. The subject of this study is a mining company listed on the Indonesia Stock Exchange. The number of samples used in this study were 16 mining companies and the objects were liquidity and earnings management in 2016-2018. The test results show that together the variables of liquidity distribution and earnings management have a significant influence on changes in earnings in mining companies listed on the Indonesia Stock Exchange. Partially liquidity variables (X1) have a significant negative effect on tax aggressiveness (Y) on mining companies listed on the Indonesia Stock Exchange. The earnings management variable (X2) has a significant positive effect on tax aggressiveness (Y) in mining companies listed on the Indonesia Stock Exchange. Adjusted (R square) multiple determination coefficient = 0.254, meaning that liquidity and earnings management can influence tax aggressiveness by 25.4%, while the remaining 74.6% tax aggressiveness is still influenced by other variables outside the observed variables