Company Size, Profitability and Leverage to Tax Agresifity (Empirical Study to Manufacturing Subsector Paper, Advertising, Printing , Media in Indonesian Stock Exchange (BEI) Tahun 2015 – 2018)

Abstract

This study analyzes the effect of company size, profitability and leverage on tax aggressiveness measures in the manufacturing companies in the paper and advertising, printing and recording media industries listed on the Jakarta Stock Exchange. Data Population observations for the period 2015 to 2018 and obtained sample 46 with the Saturation Point Sample. The data analysis method used in the study is multiple regression analysis with SPSS statistical tools. The t-test results concluded that company size and profitability had a positive effect on tax aggressiveness. Leverage does not affect tax aggressive actions, while the F-test concluded that company size, profitability ratio (ROA) and leverage (DER) together affect tax aggressiveness.

Keywords: company size (total sales), profitability (ROA), leverage (DER) and tax aggressiveness.

DOI: 10.7176/EJBM/12-18-04

Publication date:June 30th 2020