PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) MENURUT TINJAUAN SYARIAH

Abstract

This research aimed to examine the effect of company size, liquidity, leverage and independent commissioners on tax aggressiveness in health sector manufacturing companies listed on the IDX during 2019-2021. The sample of this study were 13 companies selected using purposive sampling. Data analysis was performed by panel data regression with the Common Effect Model (CEM). The results identified that only the independent commissioner variable had an effect on tax aggressiveness, while the company size, liquidity, and leverage had no effect on tax aggressiveness