Pengaruh Likuiditas, Profitabilitas, Dan Leverage Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2019-2023

Abstract

This study aims to determine the relationship between the effects of liquidity, profitability, and leverage on tax aggressiveness with company size as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) 2019-2023. The sample of this study amounted to 30 companies times 5 years, so the total data obtained was 150 using purposive sampling technique. The data in this study are secondary data in the form of annual data obtained from the official website of the Indonesia Stock Exchange, the official website of the relevant company. The data analysis method used in this research is multiple linear regression using eviews 12. The results of this study state that liquidity partially has no effect and is significant to tax aggressiveness with a probability value of 0,9062 > 0,05. Profitability partially has a positive and significant effect on tax aggressiveness with a probability value of 0,0093 < 0,05. Leverage partially has no effect and is significant to tax aggressiveness with a probability value of 0,1277 > 0,05. Company size is able to moderate the effect of liquidity on tax aggressiveness with a probability value of 0,0214 < 0,05. Company size is able to moderate the effect of profitability on tax aggressiveness with a probability value of 0,0000 < 0,05. Company size is not able to moderate the effect of leverage on tax aggressiveness with a probability value of 0,8523 > 0,05.