Vol 8 (2023): June (in progress)
Business and Economics

The Influence of Liquidity, Leverage, Earnings Management, and Corporate Social Responsibility on the Level of Tax Aggressiveness in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2015-2019 Period
Pengaruh Likuiditas, Leverage, Manajemen Laba, Dan Corporate Social Responsibility Terhadap Tingkat Agresivitas Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2019


Mutiara Martaningrum
Universitas Muhammadiyah Sidoarjo, Indonesia
Sriyono Sriyono
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Published June 26, 2023
Keywords
  • Liquidity,
  • Leverage,
  • Earnings Management,
  • Corporate Social Responsibility,
  • Tax Aggressiveness
How to Cite
Martaningrum, M., & Sriyono, S. (2023). The Influence of Liquidity, Leverage, Earnings Management, and Corporate Social Responsibility on the Level of Tax Aggressiveness in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2015-2019 Period. Academia Open, 8, 10.21070/acopen.8.2023.4130. https://doi.org/10.21070/acopen.8.2023.4130

Abstract

The purpose of this study was to determine the Effect of Liquidity, Leverage, Earnings Management, and Corporate Social Responsibility on the level of Tax Aggressiveness, either partially or simultaneously in the manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2015-2019. The sampling technique in this research method is purposive sampling using secondary data in the form of corporate financial reports in testing the hypothesis. The analysis technique used panel data regression. The results of this study indicate that partially Leverage and Corporate Social Responsibility have a negative and significant effect on Tax Aggressiveness. While, Liquidity have a negative effect and Earnings Management have a positive but not significant effect on Tax Aggressiveness. Meanwhile, simultaneously, the results of research on Liquidity, Leverage, Earnings Management, and Corporate Social Responsibility have an effect on corporate Tax Aggressiveness.

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