PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK

This study aims to test empirically examine the effect of liquidity, firm size, and inventory intensity on tax aggressiveness. In this study using a sample of mining companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019. The sampling technique used in this study was the purposive sampling method. The number of companies that were sampled was 24 companies with a research period of three years. The data acquisition technique used is the documentation technique. The data analysis model in this study is panel data regression analysis using STATA 15 software. The test results show that liquidity and firm size have a positive effect on tax aggressiveness. Meanwhile, inventory intensity has no effect on tax aggressivene