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Pengaruh Capital Intensity, Profitability, Dan Firm Size Terhadap Tax Aggressiveness

Year: 2024

Type: article

Abstract: This study aims to analyze and empirically prove the effect of capital intensity, profitability, and firm size on tax aggressiveness in companies engaged in manufacturing listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling technique is the method used in this study. The total sample is 249 observational data obtained from the IDX financial statements. Data processing in this study uses the Eviews version 12 program. The results show that capital intensity has a positive and significant effect on tax aggressiveness, but profitability and firm size do not affect tax aggressiveness.

Source: Jurnal Paradigma Akuntansi

DOI: 10.24912/jpa.v6i4.32495

Authors: Natashia Vania Aprilin, Yuniarwati Yuniarwati

Institution: Tarumanagara University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4403502929

FWCI:

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