@phdthesis{digilib55694,
           month = {September},
           title = {ANALISIS PENGARUH RASIO KEUANGAN DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH TAHUN 2015-2020},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 17108040005 Yanti Mariani},
            year = {2022},
            note = {Pembimbing:
Dr. Misnen Ardiansyah,S.E., M.Si, Ak., CA., ACPA},
        keywords = {profitability; liquidity; leverage; earnings management; tax aggressiveness},
             url = {https://digilib.uin-suka.ac.id/id/eprint/55694/},
        abstract = {This study is a quantitative explanatory study that aims to determine how the influence of profitability, liquidity, leverage and earnings management on tax aggressiveness in companies listed on the sharia securities list in 2015-2020. The number of samples in this study were 31 companies with the sampling method using the purposive sampling method. This study uses data obtained through accessing www.idx.co.id and the official website of the related company. This study used panel data regression which consisted descriptive statistical test, classical assumption test, panel data regression model selection and hypothesis testing.
The results of data analysis or panel data regression show that partially profitability, liquidity and earnings management have no significant effect on tax aggressiveness. While the leverage variable has a significant effect on tax aggressiveness. The value of the coefficient of determination in this study is 0.2\%.}
}