PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Tahun 2018-2020

This study aims to analyze the effect of profitability and leverage on tax aggressiveness. This study used data from mining companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2020. This research method uses a quantitative-associative design with secondary data sources in the form of financial statements. Observation data as much as 69 data during 3 years. The analysis technique used is logistic biner regression with the independent variables profitability and leverage and tax aggressiveness as dependent variables. The results showed that profitability and leverage do not affect tax aggressiveness