PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK BANK UMUM KONVENSIONAL DI BEI
- Jurnal Internasional
- Annisa Fitri Anggraeni1*, Deden Komar Priatna2 , Winna Roswinna3 , Novita Ayu Latifah 4 , Roby Ahada5
- Jurnal Proaksi, Vol. 10 No. 1, Hal 30 - 41, 2089-127X (print), 2685-9750 (online)
Abstrak
Tax evasion can be both legal and illegal. The legal way is tax
planning and tax aggression, and the illegal way is tax evasion.
This study examines the effect of leverage and profitability on tax
aggressiveness. The population for this study were 56 traditional
commercial banks listed on the IDX, and the time of research
before and after the Covid-19 outbreak in 2019, 2020 and 2021.
The sampling technique used was purposive sampling, and 31
traditional commercial banks were sampled. Analysis of
commercial bank data in this study uses Eviews version 10 for
panel data regression analysis. Simultaneous testing shows that
leverage and profitability variables affect tax incentives. But
partial leverage has a negative and insignificant effect on tax
aggressiveness, while profitability has a significant positive effect
on tax aggressiveness.
Keywords: Leverage, Profitability ,Tax Aggressivenes
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