Company performance analysis and tax aggressiveness

Ruhiyat Taufik; Hani Hasanah; Sri Lestari; Nela Dharmayanti; Resty Sriharyanti

doi:10.21744/irjmis.v9n2.2053

Authors

Ruhiyat Taufik
rtaufik@unis.ac.id
Sheikh Yusuf Islamic University, Tangerang, Indonesia
Hani Hasanah Sheikh Yusuf Islamic University, Tangerang, Indonesia
Sri Lestari Sheikh Yusuf Islamic University, Tangerang, Indonesia
Nela Dharmayanti Sheikh Yusuf Islamic University, Tangerang, Indonesia
Resty Sriharyanti Sheikh Yusuf Islamic University, Tangerang, Indonesia

Keywords:

aggressiveness, analysis aggressiveness, company performance, tax aggressiveness, variable intensity

Abstract

This study aims to determine the effect of return on assets, firm size, leverage and intensity of fixed assets, both partially and simultaneously on tax aggressiveness in LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is panel data regression analysis. The sample selection technique used was purposive sampling and obtained 35 LQ 45 companies with a research period of four years, 2015-2018, so that 140 units of observation were obtained. The results showed that the variable return on assets and the variable intensity of fixed assets partially had a significant effect on tax aggressiveness. Meanwhile, company size and leverage partially have no effect on tax aggressiveness.

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