Pengaruh Corporate Governance, Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022

Abstract

The aim of this research is to determine the impact and influence of Corporate Governance, Company Size, Profitability and Liquidity on Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2021-2022 Period. The type of data in this research is quantitative with secondary data. The data collection technique is by collecting annual financial reports of manufacturing companies which are available on the Indonesia Stock Exchange from 2021-2022. Data analysis for this research was carried out on a data panel using the Eviews program to determine whether there was a positive or negative relationship between each independent variable and the dependent variable, as well as giving the impression that the value of the dependent variable was increasing or decreasing. The results of this research are that Corporate Governance, Company Size, Profitability and Liquidity have a significant effect on Tax Aggressiveness. Corporate Governance has no effect on Tax Aggressiveness. Company size has no effect on Tax Aggressiveness. Profitability has a significant positive effect on Tax Aggressiveness. Liquidity has a positive and significant effect on Tax Aggressiveness.