Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

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Examining the Impact of Liquidity, Leverage and Earning Management on Corporate Tax Aggressiveness in Property and Real Estate Companies on Indonesia Stock Exchange

Authors
Maya Mustika, Sulistyowati Sulistyowati, Eni Nur Wahyuni
Corresponding Author
Maya Mustika
Available Online 12 March 2020.
DOI
10.2991/aebmr.k.200309.022How to use a DOI?
Keywords
tax aggressiveness, liquidity, leverage and profit management
Abstract

This study aims to examine whether the effect of liquidity on tax aggressiveness, the effect of leverage on tax aggressiveness, the effect of earnings management on tax aggressiveness on property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive quantitative research approach, which is measured using a method based on multiple linear regression with SPSS 25.00. The population of this research is property and real estate companies registered on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The sample was determined based on the purposive sampling method, with a total sample of 29 manufacturing companies so that the total observation in this study was 145 observations. The data used in this research is secondary data. The data collection technique using the method of documentation via the official website IDX: www.idx.co.id. Hypothesis testing using descriptive statistical tests, data normality tests, classic assumption tests with linear regression. The results of the study prove that (1) Liquidity has no significant effect on tax aggressiveness, (2) Leverage has a significant effect on tax aggressiveness, (3) Earning Management has no significant effect on tax aggressiveness.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
12 March 2020
ISBN
10.2991/aebmr.k.200309.022
ISSN
2352-5428
DOI
10.2991/aebmr.k.200309.022How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Maya Mustika
AU  - Sulistyowati Sulistyowati
AU  - Eni Nur Wahyuni
PY  - 2020
DA  - 2020/03/12
TI  - Examining the Impact of Liquidity, Leverage and Earning Management on Corporate Tax Aggressiveness in Property and Real Estate Companies on Indonesia Stock Exchange
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 97
EP  - 100
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.022
DO  - 10.2991/aebmr.k.200309.022
ID  - Mustika2020
ER  -