Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi
Sunita Nurfalah,
Tresno Eka Jaya R,
Rida Prihatni
Abstract:This study aims to determine the effect of liquidity and company size on tax aggressiveness with profitability as a moderating variable. The research method used is quantitative with secondary data. The population in this research is energy and basic materials sector companies listed on the IDX in 2020-2022. The sampling technique uses a purposive sampling method. The final number of observations in this study was 88 data. The data analysis method uses panel data regression analysis which is processed using Ev… Show more
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