Analysis of the Effect of Profitability, Company Size, and Leverage on Tax Aggressiveness in Manufacturing Sub-Sector Companies Listed on the Indonesia Stock Exchange (Food and Beverage Manufacturing Sub-Sector Companies for the 2021-2025 Period)
DOI:
https://doi.org/10.61492/6eys9k23Keywords:
Profitability, Company Size, Leverage, Tax AggressivenessAbstract
This study aims to analyze the effect of Profitability, Company Size, and Leverage on Tax Aggressiveness in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study uses a quantitative approach utilizing secondary data obtained from company financial reports. The sampling technique used was purposive sampling to obtain a number of companies that met the research criteria. Data were analyzed using multiple linear regression methods with the help of SPSS software. The results show that Profitability has a negative and significant effect on Tax Aggressiveness. Meanwhile, Company Size and Leverage do not have a significant effect on Tax Aggressiveness. Simultaneously, Profitability, Company Size, and Leverage do not have a significant effect on Tax Aggressiveness. The Adjusted R Square value of 0.021 indicates that the three independent variables are able to explain Tax Aggressiveness by 2.1%, while the remaining 97.9% is explained by other variables outside this study.
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