Pengaruh Company Size, Debt Level, Profitability Dan Independent Commissioners Terhadap Tax Aggressiveness (studi Empiris Pada Perusahaan Perdagangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

Anggraini, Vivi (2021) Pengaruh Company Size, Debt Level, Profitability Dan Independent Commissioners Terhadap Tax Aggressiveness (studi Empiris Pada Perusahaan Perdagangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine and analyze the effect Company Size, Debt Level, Profitability, and Independent Commissioners on Tax Aggressiveness in trading companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were 33 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Samples were selected using the purposive sampling method. Based on the purposive sampling method, the samples obtained were 33 companies for 3 years so that there were 69 companies. Data analyzed using multiple regression analysis using SPPS version 26. The results of the study show that: 1) Company size influences the tax aggressiveness of trading companies, 2) Debt level influences the tax aggressiveness of trading companies, 3) Profitability affects the tax aggressiveness of trading companies, and 4) Independent Commissioners nots influences the tax aggressiveness of trading companies. Keywords: Company Size, Debt Level, Profitability, Independent Commissioners, Tax Aggressiveness, and trading companies.

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