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Examining The Impact of Liquidity, Leverage and Earning Management on Corporate Tax Aggressiveness in Property and Real Estate Companies on Indonesia Stock Exchange
Maya Mustika, Sulistyowati, Eni Nur Wahyuni

Department of Accounting
Sekolah Tinggi Ilmu Ekonomi Indonesia
Jakarta
mayamustika02[at]gmail.com


Abstract

This study aims to examine whether the effect of liquidity on tax aggressiveness, the effect of leverage on tax aggressiveness, the effect of earnings management on tax aggressiveness on the property and real estate companies listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative type descriptive research approach, which is measured by using multiple linear regression based methods with SPSS 25.00. The population of this research are property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. Samples are determined based on the purposive sampling method, with a total sample of 29 manufacturing companies so that the total observations in this research were 145 observations. The data used in this research is secondary data. The technique of collecting data uses documentation methods through the official IDX website: www.idx.co.id. Testing the hypotheses by using descriptive statistical tests, data normality tests, classic assumption tests with linear regression. The results of the study prove that (1) liquidity has no significant effect on tax aggressiveness, (2) Leverage has a significant effect on tax aggressiveness, (3) Earnings Management has no significant effect on tax aggressiveness.

Keywords: Tax Aggressiveness, Liquidity, Leverage and Earnings Management

Topic: Taxation

Link: https://ifory.id/abstract/j7yedvYnqZET

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (Maya Mustika)

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