PENGARUH LEVERAGE DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Manufaktur Di BEI Tahun 2020)

Tax is state income received from taxpayers to carry out development needs and the interests of the state in the economic sector in Indonesia. There are many ways to measure the level of tax aggressiveness, one of which is leverage and earnings management. Leverage is a source of funds that has a fixed expense and is expected to provide additional profits that are greater than fixed expenses, while earnings management is a condition in which earnings management intervenes in the preparation of financial statements in order to distribute profits evenly among external options. The purpose of this study is to empirically prove the effect of leverage and earnings management on tax aggressiveness in manufacturing companies on the IDX in 2020. This research is a quantitative research. The sample selection used purposive sampling technique. The data used is secondary data. The population in this study were 80 manufacturing companies on the IDX which reported their financial statements in full. The results of this study are variables (X1) leverage and (X2) earnings management have a positive effect on tax aggressivenes