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Hubungan Profitabilitas dan Likuiditas dan Agresivitas Pajak: Studi Perusahaan Manufaktur Terdaftar di BEI Sebelum dan Saat Pandemi COVID-19

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During the COVID-19 pandemic, most companies in the manufacturing industry sector experienced a drastic decline in sales turnover and financial difficulties because of social restrictions, disruption of global supply chains, and decreased demand. To increase economic activity and help companies affected by the COVID-19 pandemic, the government has implemented a tax incentive policy for companies. This study aims to analyze the differences in the relationship between profitability and liquidity on tax aggressiveness before the COVID-19 pandemic and during the COVID-19 pandemic. The research method used in this study is a multiple linear regression with secondary data, which is data on the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016 to 2020. The research samples are chosen using the purposive sampling method and obtained a sample of 78 (seventy eight) manufacturing companies listed on the IDX based on certain criteria. The results of the study show that (1) there is a significant difference between the relationship between profitability and tax aggressiveness in the period before and after the COVID-19 pandemic in industrial companies listed on the IDX; and (2) there is no significant difference between the relationship between liquidity and tax aggressiveness in the period before and after the COVID-19 pandemic in industrial companies listed on the IDX..Ada Tabel

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Ketersediaan

Call Number	Location	Available
13642	PSB lt.2 - Karya Akhir	1

Penerbit	Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2022
Edisi	-
Subjek	Liquidity Profitability Tax Aggressiveness Covid 19
ISBN/ISSN	-
Klasifikasi	-
Deskripsi Fisik	xiii, 105 p. ; diagr. ; 30 cm
Info Detail Spesifik	-
Other Version/Related	Tidak tersedia versi lain
Lampiran Berkas	Tidak Ada Data