Cahyarani, Nezza Putri Ilham (2026) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This study employed a quantitative approach using secondary data. The sample was selected through purposive sampling, resulting in 43 companies with 129 observations. The data were analyzed using multiple linear regression with IBM SPSS after fulfilling the classical assumption tests. The results indicate that profitability has a negative and significant effect on tax aggressiveness. Meanwhile, liquidity and leverage do not have a significant effect on tax aggressiveness. These findings indicate that an increase in profitability is associated with a lower level of tax aggressiveness, whereas changes in liquidity and leverage do not significantly influence tax aggressiveness. From the perspective of Compliance Theory, companies with stronger economic capacity tend to fulfill their tax obligations in accordance with prevailing tax regulations, while liquidity and leverage are not determinants of tax aggressiveness in property and real estate companies during the observation period.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nezza NPC Nezza | ||||||||
| Date Deposited: | 08 Jul 2026 04:13 | ||||||||
| Last Modified: | 08 Jul 2026 04:41 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54845 |
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