Pengaruh Green Accounting, Profitabilitas Terhadap Agresivitas Pajak Perusahaan Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Tahun 2016-2020

"The Influence of Green Accounting, Profitability on Tax Aggressiveness of Basic and Chemical Industry Sector Companies Listed on the Indonesia Stock Exchange 2016-2020". Under the guidance of MULIA ALIM.
This study aims to determine whether there is an influence of Green Accounting and Profitability on the company's tax aggressiveness. The population in this study are basic and chemical industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. With a sample of 25 (twenty five) companies obtained by purposive sampling. The method used is a quantitative method. Testing the data using multiple linear regression analysis with the help of IBM SPSS Statistic 25 software. The results showed that partially Environmental and Proper Costs had no effect on Tax Aggressiveness. Profitability has a negative and significant effect on Tax Aggressiveness. Meanwhile, simultaneously, Environmental Costs, Proper, Profitability have an effect on Tax Aggressiveness. Adjusted R Square value is 0.092 or 9.2%. This proves that the dependent variable in this study can only be explained by the independent variable of 9.2% while the remaining 90.8% is explained by other variables not examined in this study.