PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK
DOI:
https://doi.org/10.32509/jmb.v3i2.3375Keywords:
Ukuran perusahaan, profitabilitas, manajemen laba dan agretivitas pajakAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan manajemen laba terhadap Agresivitas Pajak selama periode 2018 – 2022, yaitu diperoleh sebanyak 54 data pada penelitian ini. Jenis data yang digunakan adalah data sekunder, berupa laporan tahunan perusahaan. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, koefisien determinasi dan analisis regresi linier berganda. Pengolahan data menggunakan program SPSS untuk melakukan analisis regrresi linier berganda, koefisien determinasi, uji normalitas, uji multikolinieritas, uji autokorelasi dan uji hipotesis. Hasil Penelitian ini menunjukkan bahwa Hasil penelitian menunjukkan bahwa data telah memenuhi asumsi klasik seperti data distribusi normal, tidak terjadi multikolieritas, tidak terjadi heteroskedastisitas dan tidak ada autokorelasi. Dari hasil hipotesis secara parsial Profitabilitas memiliki pengaruh positif signifikan terhadap Agresivitas Pajak dan Ukuran perusahaan serta manajemen laba tidak pengaruh negatif signifikan terhadap Agresivitas Pajak.
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