PENGARUH INVESTOR INSTITUSI, TAX AUDIT, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2019-2024

Dimas Fauzan Azhim, NIM.: 2110804083 (2025) PENGARUH INVESTOR INSTITUSI, TAX AUDIT, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2019-2024. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the effect of institutional investors, tax audits, and liquidity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population used in this study consists of manufacturing companies in the consumer goods sector in Indonesia during the 2019–2024 period. The sample was selected using purposive sampling, resulting in a total of 26 consumer goods manufacturing companies observed over six years. The analytical method employed in this research is panel data regression analysis. The results of the study indicate that institutional investors have both significant and insignificant influences on tax aggressiveness. Tax audits have a significant effect on tax aggressiveness, and liquidity also shows a significant effect on tax aggressiveness.

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