Title:
THE EFFECT OF FINANCIAL FACTORS ON TAX AGGRESSIVENESS DURING THE COVID-19 PANDEMIC

Authors:
Pande Made Utariyani Dewi, Ni Ketut Rasmini, I Ketut Sujana, I Nyoman Wijana Asmara Putra ,Indonesia

Abstract:
This study aims to determine the effect of profitability, leverage, and firm size on tax aggressiveness during the COVID-19 pandemic on consumer goods industry companies on the Indonesia Stock Exchange. This research is a type of quantitative research using secondary data in the form of annual financial statements for the period 2018-2020. The population of this study is 15 companies in the consumption industry listed on the Indonesia Stock Exchange (IDX) in 2020. The research sample was selected using a purposive sampling method. then obtained 15 companies over a period of 3 years. years, 2018 to 2020. The data collection method used the nonparticipant observation method. Data analysis using multiple regression equation analysis technique. The results of data analysis in this study indicate that profitability, leverage, and firm size have a positive effect on tax aggressiveness. This research provides additional insight and related knowledge about agency Theory and stakeholder Theory on tax aggressiveness. This research can also provide information and understanding about the importance of profitability, leverage, and firm size on tax aggressiveness.