PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK --

Abstract
The purpose of this study was to determine the effect of profitability, firm
size, and leverage on tax aggressiveness. The sample of this research is mining
companies listed on the Indonesia Stock Exchange in the period 2016-2020 using
purposive sampling method. The sample in this study from 2016-2020 amounted to
15 companies. Data collection techniques based on secondary data were obtained
from the financial statements of mining companies listed on the Indonesia Stock
Exchange in 2016-2020. The data analysis technique was carried out by classical
assumption testing, hypothesis testing, and multiple regression testing with the help
of SPSS 20.0 software for windows.
Based on the results of the study, the results of the partial effect test with the
T test, the independent variable Profitability has a negative and significant effect
on tax aggressiveness with a Tcount of -2,661 and a sig value. of 0.010. Company
size has no and no significant effect on tax aggressiveness with a Tcount of 1.534
and a sig value. of 0.130 . While Leverage has a positive and significant effect on
tax aggressiveness with a Tcount of 3.312 and a sig. of 0.001. Based on the results
of the significant test the simultaneous effect with the F test, Profitability, Firm Size,
and Leverage simultaneously or simultaneously has a positive and significant effect
on tax aggressiveness with an Fcount of 10.064 and a sig value. of 0.000 in mining
companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
Keywords: Tax Aggressiveness, Leverage, Profitability, and Company Siz