The Effect of Profitability, Leverage, Liquidity, and the Company Size on Aggressiveness Tax the Sector Companies Consumer Goods Industry That Listed On The Indonesia Stock Exchange Year 2014-2016

Abstract

This research aims to examine and analyze the effect of profitability,
leverage, liquidity, and company size on the tax aggressivenes. The tax
aggressivenes is an independent variablethat is measure by the ETR
(Effective Tax Rate). Variable dependent is an profitability, leverage,
liquidity, and company size. The population in this study is sector
companies consumer goods industry that listed on The Indonesia Stock
Exchange in period 2014-2016. Sampling technique using purposive
sampling method obtained by samples of 62 sector companies consumer
goods industry that listed on The Indonesia Stock Exchange in period 2014-
2016. Data used in this study is secondary data. This research used data in
the form of corporate financial statements contained in The Indonesia Stock
Exchange (IDX) and www.idx.co.id website. Data analysis method used is
multiple linear regression. The result shows that the profitability, leverage,
dan size of company do not affect impact on tax aggressiveness. Meanwhile,
liquidity affect impact on tax aggressiveness. Based on the determination
coefficient test (R2) obtained the coefficient of determination with adjusted
R2 of 0,093. This result show that 9,3% of variables tax aggressivenes can
be explained by the profitability, leverage, liquidity, and company size.
While, the rest of 91,7% is explained by other factors outside in this
research.
Keywords: Aggressiveness Tax, Profitability, Leverage, Liquidity, and Company Size.