Work

Pengaruh Ukuran Perusahaan, Intensitas Modal dan Intensitas Persediaan terhadap Agresivitas Pajak

Year: 2024

Type: article

Abstract: This research aims to analyze the influence of Company Size, Capital Intensity, Inventory Intensity on Tax Aggressiveness. This type of research is quantitative with secondary data sources. The population in this research is industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample selection method used in this research was purposive sampling so that the final sample obtained was 12 companies. The analysis technique used in this research uses multiple linear regression analysis techniques. The research results show that simultaneously the variables Company Size, Capital Intensity, Inventory Intensity influence Tax Aggressiveness. Then partially it shows that Company Size, Capital Intensity, Inventory Intensity do not have a significant effect on Tax Aggressiveness

Source: Jurnal Nusa Akuntansi

DOI: 10.62237/jna.v1i3.113

Authors: Riky Ardiansyah, Siti Hailatul Fikriyah

Institution: Universitas Pamulang

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4402952297

FWCI: 1.019

Cites:

Cited by: 1

Related to: 10