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Nadia Desti Agustin

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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 · 0 citations

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