DIGITAL LIBRARY
 | JUDUL | : | PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK: STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2021–2024 |
| PENGARANG | : | AHMAD FAUZI | |
| PENERBIT | : | UNIVERSITAS LAMBUNG MANGKURAT | |
| TANGGAL | : | 2026-01-28 |
Ahmad Fauzi (2026). The Effect of Liquidity, Leverage, Profitability, and Firm
Size on Tax Aggressiveness: An Empirical Study on Food and Beverage
Subsector Companies Listed on the Indonesia Stock Exchange (IDX) for the
2021-2024 Period.
Advisor: Dra. Hj. Isnawati, MM, Ak, CA
This study aims to examine the effect of Liquidity, Leverage, Profitability,
and Firm Size on Tax Aggressiveness in Food and Beverage subsector companies
listed on the IDX for the 2021-2024 period.
This is a quantitative study. The population in this study comprises food
and beverage subsector companies listed on the IDX during the 2021-2024 period.
The sample used consists of 40 food and beverage subsector companies listed on
the IDX for the 2021-2024 period, selected using the purposive sampling method,
resulting in a total sample of 160 data points. The tax aggressiveness variable is
measured using ETR. The data used in this study is secondary data, analyzed
using multiple linear regression with IBM SPSS Statistics 27.
The test results indicate that: (1) Liquidity has no effect on tax
aggressiveness; (2) Leverage has no effect on tax aggressiveness; (3) Profitability
has an effect on tax aggressiveness; and (4) Firm size has no effect on tax
aggressiveness.
Keywords: Tax Aggressiveness, Liquidity, Leverage, Profitability, Firm Size.
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