Pengaruh Likuiditas, Profitabilitas, Intensitas Modal, Ukuran Perusahaan, dan Corporate Social Responsibility Terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020

Abstract

This study aimed to determine the effect of liquidity, profitability, capital intensity, firm size, and corporate social responsibility on tax aggressiveness. The population in this study were manufacturing companies listed on the Indonesian stock exchange in 2016 – 2020. The research method in this thesis was descriptive statistical analysis, classical assumption test, regression test, and hypothesis testing using IBM SPSS 26. The independent variables in this study were liquidity, profitability, capital intensity, firm size, and corporate social responsibility, while the dependent variable was tax aggressiveness with the population in this study as many as 177 manufacturing companies using purposive sampling and 32 companies used as a sample. The type of data used was secondary data. The results of this study showed that partially the variables of profitability and firm size have a positive and significant effect on tax aggressiveness, while the variables of liquidity, capital intensity, and corporate social responsibility do not affect tax aggressiveness in manufacturing companies listed on the Indonesian stock exchange. Simultaneously, liquidity, profitability, capital intensity, firm size, and corporate social responsibility affected the tax aggressiveness of manufacturing companies listed on the Indonesian stock exchange.