PENGARUH LEVERAGE UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI

Abstract

This study aimed to examine and analyze the effect of leverage, firm size, and profitability on tax aggressiveness with executive character as moderating variable. The population in this study is Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of samples was selected by purposive sampling method is 260 samples from 52 companies for five years observation. The type of data used is secondary data in the form of financial statements of manufacturing companies. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that leverage had an effect on tax aggressiveness. Firm size had no effect on tax aggressiveness. Profitability had an effect on tax aggressiveness. And also executive character can strengthen the moderation between leverage with tax aggressiveness. Executive character can weaken the moderation between profitability with tax aggressiveness.