Work

Pengaruh Capital Intensity, Ukuran Dewan Komisaris Dan Inventory Intensity Terhadap Agresivitas Pajak

Year: 2025

Type: article

Abstract: This study aims to analyze the effect of Capital Intensity, Board of Commissioners Size and Inventory Intensity on Tax Aggressiveness. This type of research is Quantitative with secondary data sources. The population in this study are industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample selection method used in this study was purposive sampling so that the final sample obtained was a sample of 12 companies. Research shows that Capital Intensity, Board of Commissioners Size and Inventory Intensity affect Tax Aggressiveness. Then partially shows that Capital Intensity, Board of Commissioners Size and Inventory Intensity have no significant effect on Tax Aggressiveness.

Source: Jurnal Nusa Akuntansi

DOI: 10.62237/jna.v2i3.313

Authors: Muhammad Alhafiz, Fitriyah

Institution: Universitas Pamulang

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4413893095

FWCI: 5.501

Cites:

Cited by: 2

Related to: 10