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Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak

Year: 2021

Type: article

Abstract: This purpose of this study was to determine the effect of independent variabels: capital intensity, leverage, liquidity and profitability on the dependent variable namely tax aggressiveness, which is proxied by using CETR in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study were 26 companies and obtained 13 companies using purposive sampling method. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id and the official website of the related company. The method in this research is panel data regression using Eviews software. The results showed that the capital intensity and profitability variabels had no positive on tax aggressiveness, while the leverage and liquidity variabels have a positive and significant effect on tax aggressiveness.

Source: Jurnal Ilmiah Universitas Batanghari Jambi

DOI: 10.33087/jiubj.v21i3.1664

Authors: Mufrihatul Awaliyah, Ginanjar Adi Nugraha, Krisnhoe Sukma Danuta

Institution: Universitas Wijayakusuma Purwokerto

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W3206669079

FWCI: 8.755

Cites:

Cited by: 54

Related to: 10