Skripsi
PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PADA SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 (Studi Empiris Sektor Properti dan Real Estate Terdaftar di Bursa Efek Indonesia Tahun 2016-2020).
This study aims to analyze the effect of leverage, profitability and liquidity on tax aggressiveness. The data in this study used a quantitive descriptive method. The population in this study are companies from the property and real estate sector listed on the Indonesia Stock Exchange in 2016-2020. Testing the research hypothesis using multiple linear regression analysis using SPSS Version 25. The results of this study indicate that profitability has a negative effect on tax aggressiveness, while leverage and liquidity have a positive effect on tax aggressiveness. Keywords: Leverage, Profitability, Liquidity and Tax Aggresiveness
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