DDharma Ekonomi3/30/2026

Pengaruh Green Accounting, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicat