Pengaruh Good Corporate Governance, Leverage, dan Likuiditas Terhadap Agresivitas Pajak
DOI:
https://doi.org/10.30640/jumma45.v5i1.5800Keywords:
Good Corporate Governance, Indonesia Stock Exchange, Leverage, Liquidity, Tax AggressivenessAbstract
This study aims to empirically test the impact of good corporate governance (proxied by the proportion of independent commissioners, managerial ownership, and institutional ownership), leverage, and liquidity on tax aggressiveness. The research method used is a quantitative method with data collection techniques through documentation, library studies, and internet research. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX). Using a purposive sampling technique, a sample of 11 companies was obtained over a 5-year observation period (2020 - 2024), resulting in a total of 55 observation data. Data analysis was performed using panel data regression with the help of e-views 12 software. The results of the study indicate that partially good corporate governance (proxied by the proportion of independent commissioners, managerial ownership, and institutional ownership) has no effect on tax aggressiveness, while leverage and liquidity do. Simultaneously, good corporate governance (proxied by the proportion of independent commissioners, managerial ownership, and institutional ownership), leverage, and liquidity have an effect on tax aggressiveness.
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