Open access
Aug 2026
The Influence of Profitability, Firm Size, and Leverage on Tax Aggressiveness: Evidence from Food and Beverage Companies Listed on the Indonesia Stock Exchange (2023–2025)
Tax aggressiveness remains a major concern in corporate taxation because it may reduce government revenue while reflecting firms’ strategic tax-planning practices. However, empirical evidence regarding the effects of corporate financial characteristics on tax aggressiveness remains inconclusive, particularly within Ind...
Nadia Desti Agustin, Hendry Saladin, Erdiansyah
· Journal multidisciplinary sc... · 0 citations