{"title":"Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness","authors":"Nurwita Mulyaningsih, Ayu Noorida Soerono, Mukhtar Mukhtar","doi":"10.54408/jabter.v2i4.192","DOIUrl":null,"url":null,"abstract":"This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used in this study is secondary data and the sample selection uses a purposive sampling method. The hypothesis was tested by means of multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis, it showed that sales growth had a negative effect on tax aggressiveness. Financial lease has positive effect on tax aggressiveness. While hedging and earnings management have not been able to prove the influence of tax aggressiveness.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"114 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Applied Business, Taxation and Economics Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54408/jabter.v2i4.192","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used in this study is secondary data and the sample selection uses a purposive sampling method. The hypothesis was tested by means of multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis, it showed that sales growth had a negative effect on tax aggressiveness. Financial lease has positive effect on tax aggressiveness. While hedging and earnings management have not been able to prove the influence of tax aggressiveness.
本研究旨在探讨套期保值、融资租赁、销售增长和盈余管理对税收侵略性的影响。研究样本包括2016-2020年期间在印尼证券交易所上市的37家制造业公司。本研究使用的数据为二手数据，样本选择采用目的性抽样方法。采用SPSS version 22进行多元回归分析，对假设进行检验。根据分析结果，销售增长对税收攻击性有负面影响。融资租赁对税收侵略性有正向影响。而套期保值和盈余管理并没有能够证明税收攻击性的影响。
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