📄 Abstract
This study aims to determine and analyze the effect of profitability, leverage, and company size on tax aggressiveness in mining sector companies in Indonesia listed on the IDX in the 2018-2022 period. This research uses secondary data obtained from the annual report of mining companies listed on the IDX for 2018-2022. The design of the research data was carried out using a causal research test. The sample in this study was obtained using the purposive sampling method, which is based on predetermined criteria. Based on this method, 24 mining sector companies were listed on the IDX in the 2018-2022 period. The analysis method used is multiple linear regression analysis. The results of this study show that leverage has an effect on tax aggressiveness, while profitability and company size have no effect on tax aggressiveness.
🏷️ Keywords
📚 How to Cite:
Siti Sarpingah, Sri Purwaningsih , THE EFFECT OF PROFITABILITY, LEVERAGE AND COMPANY SIZE ON TAX AGGRESSIVENESS , Volume 12 , Issue 1, january 2024, EPRA International Journal of Economic and Business Review(JEBR) , DOI: https://doi.org/10.36713/epra15582