Analysis of factors that moderate the effect of performancefinance against tax aggressiveness in Indonesia

Reschiwati, Reschiwati and Asni Burhan, Asni and Hamilah, HH (2022) Analysis of factors that moderate the effect of performancefinance against tax aggressiveness in Indonesia. INTERNATIONAL JOURNAL OF BUSINESS ECOSYSTEM & STRATEGY, 4 (2). pp. 61-67. ISSN 2687-2293

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Abstract

This study aims to analyze the factors that affect tax aggressiveness. These factors are profitability as proxied by Return on Assets, the intensity of fixed assets, leverage, liquidity as proxied by Current Ratio, and inventory intensity. This study uses the audit committee as a moderating variable on the factors that affect tax aggressiveness. The population used manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016-to 2020. The sample was selected using the purposive sampling method and a selection of 26 companies. Data processing uses panel regression with the Eviews 10 data processing application. The data processing results conclude that partially only Return on Assets affects tax aggressiveness. Fixed asset intensity, leverage, Current Ratio, and inventory intensity do not affect tax aggressiveness. This study also proves that the audit committee is a moderating variable that weakens the impact of Return On Assets, Current Ratio, Tax Intensity, and Leverage on Tax Aggressiveness.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Depositing User:	Hamilah Mila Tiyan
Date Deposited:	26 Jan 2023 08:18
Last Modified:	26 Jan 2023 08:18
URI:	http://repository.stie-yai.ac.id/id/eprint/1316

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