Pengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

Abstract

This research aims to test, analyze, and obtain evidence of the influence of profitability and liquidity on tax aggressiveness in automotive and component subsector manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is sub-manufacturing companies in the automotive sector and components listed on the Indonesian Stock Exchange from the period 2020-2022. This research used a sampling method and obtained The number of samples in this study was 7 with observations for 3 years. This research uses multiple linear regression analysis to test the influence of various independent variables on tax aggressiveness. The variables in this research are profitability and liquidity. Results research shows that profitability has an effect against tax aggressiveness. Meanwhile, liquidity has no significant effect on tax aggressiveness.