Riaty Handayani

Universitas Mercu Buana

This research is a proof-of-concept of important analytical and experimental functions and/or characteristics. This study aims to determine, consider, and test whether the variables Profitability, Firm Size and Liquidity are very influential on a company doing a tax aggressiveness or not.

Data - data and information - information held by several companies to be tested can be broadly seen from the annual financial activities or annual financial statements of the company, which reports, data, and information can be obtained from the company itself or the IDX. The population of companies that will be used in this study are companies engaged in mining and listed on the IDX during the 2020 pandemic. In processing and testing the data to be tested, this study uses the SPSS statistical analysis application. After that, the results of the research conducted using SPSS can be considered whether the profitability, company size and liquidity of the company affect tax aggressiveness activities or not.

Based on the results of research that has been carried out, it is stated that profitability has a significant effect on tax aggressiveness and liquidity and firm size does not have a significant effect on tax aggressiveness.

Profitability, Company Size, Liquidity and Tax Aggressiveness

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14) (Goh et al., 2019; Setyoningrum, 2019)

15) (Dharmayanti, 2018; Fachrudin, 2011; Kadim & Sunardi, 2019)Ayem, S., & Setyadi, A. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit Dan Capital IntensityTerhadap Agresivitas Pajak (Studi Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode Tahun 2013- 2017). Jurnal Akuntansi Pajak Dewantara, 1(2).

16) Dharmayanti, N. (2018). Pengaruh Likuiditas , Leverage dan Profitabilitas, Terhadap Agresivitas Pajak. Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Syekh Yusuf Tangerang, 1–14.

17) Fachrudin, K. A. (2011). Analisis Pengaruh Struktur Modal, Ukuran Perusahaan, dan Agency Cost Terhadap Kinerja Perusahaan. Jurnal Akuntansi Dan Keuangan, 13(1), 37–46. https://doi.org/10.9744/jak.13.1.37-46

18) Giawan, N. Fitria. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif Dan Size Terhadap Tax Avoidance, Jurnal Profita, 11(3), 438-451.

19) Goh, T. S., Nainggolan, J., & Sagala, E. (2019). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2018. Jurnal Akuntansi Dan Keuangan Methodist, 3(9), 1689–1699.

Volume 05 Issue 06 June 2022

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