PENGARUH KARAKTERISTIK PERUSAHAAN DAN AGRESIVITAS PAJAK TERHADAP SUSTAINABILITY REPORT

Abstract

The purpose of this study was to examine and analyze the effect of profitability, leverage, firm size, and tax aggressiveness on sustainability report. The type of data used in this study is secondary data in study manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Sampling was done by purposive sampling method with a total sample of 65. The analysis technique used was multiple linear regression using the Software Statistical Program For Social (SPSS) version 24.0. The result of this study indicate that leverage has a positive effect on sustainability report, firm size has a positive effect on sustainability report, tax aggressiveness has a positive effect on sustainability report, while profitability have no effect on sustainability report.