Determinat of Tax Aggressiveness in Banking Companies at 2021-2022 Period

Item Type:	Article
Title:	Determinat of Tax Aggressiveness in Banking Companies at 2021-2022 Period
Abstract:	Abstract: This study aims to analyze the influence of liquidity, earnings management,independent commissioners, and executive compensation of tax aggressiveness. Thepopulation in the study is a Banking Company Registered in Indonesia Stock Exchange in theperiod 2021-2022. The sample is taken by using purposive sampling method, where thebanking company that issued the financial statements, did not move sector, listed its shares anddid not have negative profit during the period 2021-2022. The design in the study is hypothesis testing, where the sample consists of 60 samples. Data processing using multiple linearregression with eviews 13.The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not affect the aggressiveness of taxes. Based on total adjusted R-Square results prove that liquidity, earnings management, independent commissionist, and executive compensation only affect65.8%, while 24.2% is influenced by other variable not tested in this research. Keyword: Liquidity, Earnings Management, Independent Commissioner, Executive, Compensation, Tax Aggressiveness.
Creators:	Anggraeni, Annisa Fitri and Roswinna, Winna and Yulianti, Maria Lusiana and Putri, Kartika Pratiwi and Aisyah, Taty Siti
Depositing User:	Mr. Billy Salim Sudiro, S.T.
Date Deposited:	16 Oct 2025 08:02
Last Modified:	16 Oct 2025 08:02
URI:	https://repo.unwim.ac.id/id/eprint/1222

Abstract:

This study aims to analyze the influence of liquidity, earnings management,independent commissioners, and executive compensation of tax aggressiveness. Thepopulation in the study is a Banking Company Registered in Indonesia Stock Exchange in theperiod 2021-2022. The sample is taken by using purposive sampling method, where thebanking company that issued the financial statements, did not move sector, listed its shares anddid not have negative profit during the period 2021-2022. The design in the study is hypothesis
testing, where the sample consists of 60 samples. Data processing using multiple linearregression with eviews 13.The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not
affect the aggressiveness of taxes. Based on total adjusted R-Square results prove that liquidity, earnings management, independent commissionist, and executive compensation only affect65.8%, while 24.2% is influenced by other variable not tested in this research.

Keyword: Liquidity, Earnings Management, Independent Commissioner, Executive, Compensation, Tax Aggressiveness.