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PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)

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ABSTRACT THE EFFECT OF PROFITABILITY AND LIQUIDITY ON TAX AGRESIVITY (STUDY IN COAL MINING SUBSECTOR COMPANY LISTED ON THE INDONESIA STOCK EXCHANGE IN 2015-2019) Witten By: Ribkah Yulianty NIM: 1732103 This study aims to determine how the influence of Profitability and Liquidity on Tax Aggressiveness. This study uses a descriptive method with a quantitative approach. The analysis method used in the processing of statistical data analysis is correlation coefficient analysis, determination coefficient analysis, regression analysis, hypothesis testing and significant test. This research was conducted at Coal Mining Subsector Companies listed on the Indonesia Stock Exchange for the period 2015- 2019 and the sample selection procedure using purposive sampling obtained a total sample of 10 companies with a research period of 5 years, so that 50 samples were obtained. The results of this study also show that the amount of profitability has a significant negative effect on tax aggressiveness, that the partial significance value of 0.000 is smaller than the determined significance level (0.000 <0.05) and the profitability coefficient value (b) is -0.93. The results of this study indicate that the amount of liquidity has a significant negative effect on tax aggressiveness that the partial significance value of 0.03 is smaller than the specified significance level (0.03 <0.05) and the coefficient value (b) is -0.51 . In addition, the results of this study also show that the amount of profitability and liquidity has a significant negative effect on tax aggressiveness with the simultaneous significance test of 0.000, which is smaller than the specified level of significance (0.000 <0.05). The results of this study are expected to provide knowledge and benefits to future researchers to add several other variables to the coal mining sub-sector companies listed on the Indonesia Stock Exchange. Keywords: Profitability, Liquidity, Tax Agresivity, and Indonesia Stock Exchange