CORPORATE DYNAMICS: Exploring the Nexus of Company Size, Leverage, Profitability, and the Regulatory Role of Variable Tax Aggressiveness
I Gede Marendra
Abstract:Tax avoidance is one of the efforts to minimize the tax burden that is often carried out by companies, because it is still within the framework of applicable tax regulations. The purpose of this study is to empirically prove the effect of Company Size, Leverage, Profitability simultaneously on Company Value in mining sector companies listed on the IDX in 2017-2021, the total population in this study is 47 companies. Samples were obtained using the purposive sampling method, so 41 companies were obtained. The r… Show more
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