Corporate Governance Sebagai Moderasi Pengaruh Rasio Keuangan Terhadap Agresivitas Pajak

Authors

  • Ertyne Loevian Valencia Universitas Setia Budi
  • Widi Hariyanti Universitas Setia Budi
  • Yunus Harjito Universitas Setia Budi

Keywords:

Tax Aggressiveness, Profitability, Liquidity, Leverage, Corporate Governance

Abstract

tivasn@gmail.comThis study aims to determine the effect of financial ratio such as profitability, liquidity and leverage on tax aggressiveness with corporate governance as a moderating variable in manufacturing companies for the 2015-2019 period. The data used in this research is secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total of 187 companies. The sample used in this study amounted to 53 companies, with the sample selection method using the purposive sampling method. The results showed that profitability, liquidity, and leverage had a positive effect on tax aggressiveness. In addition, this study also succeeded in proving that corporate governance weakens the positive influence of profitability on tax aggressiveness. However, the results of this study found that corporate governance did not succeed in moderating the effect of liquidity and leverage on tax aggressiveness.

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Published

2023-03-01