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PENGARUH PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA

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ABSTRACT EFFECT OF PROFITABILITY ON TAX AGGRESSIVITY IN SOE COMPANIES REGISTERED ON THE STOCK EXCHANGE INDONESIA Written by: Gemi Michael Pasaribu Nim: 1732133 This study aims to determine how the influence of profitability on tax aggressiveness in state-owned companies listed on the Indonesia Stock Exchange. The method in this research is descriptive method. The data used is secondary data from the annual financial statements of BUMN companies in 2016-2020. The sampling technique in this study using purposive sampling method. Based on this method, 8 companies with a period of 5 years were obtained, so a total sample of 40 stateowned company annual report data for the 2016-2020 period. The analysis used is descriptive analysis, correlation coefficient analysis, significant test (t), determination coefficient analysis, simple linear regression analysis with the help of SPSS 25. The results of this study indicate that profitability has a significant positive effect on Tax Aggressiveness in State-Owned Enterprises listed on the Stock Exchange. Indonesia in 2016-2020 as seen from Sig. 0.017 <0.05, then Ha is accepted and Ho is rejected. Keywords: Profitability, Tax Aggressiveness.