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All Journal Hearty : Jurnal Kesehatan Masyarakat Jurnal Ilmiah Biologi Eksperimen dan Keanekaragaman Hayati (J-BEKH) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Bina Bangsa International Journal of Business and Management Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Indriyani, Iin
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Nusa Akuntansi

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PENGARUH CAPITAL INTENSITY, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Indriyani, Iin; yusuf, Nur'aini
Jurnal Nusa Akuntansi Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i3.309

Abstract

This research aims to examine the effect of capital intensity, managerial ownership and company size on tax aggressiveness. In this study, tax aggressiveness is proxied using Book Tax Differences (BTD). The sample used in this study were 8 energy sector companies listed on the Indonesia Stock Exchange (IDX) for 5 years from 2019 to 2023. The research method uses a quantitative method with a purposive sampling method. The analysis technique used in this study is panel data regression analysis with a significance level of 5%. Data processing in this study used Eviews version 12 and Microsoft Excel. The best estimation model used in this study is the Fixed Effect Model (FEM). The results of this study obtained that capital intensity, managerial ownership and company size simultaneously affect tax aggressiveness. Then partially capital intensity not affects tax aggressiveness, managerial ownership does not affect tax aggressiveness, while company size affects tax aggressiveness.
Co-Authors Ananda, Fuzi Rizky Candradewini Candradewini, Candradewini Dania Pratami, Gina JUNAIDI, AKHMAD Mas Halimah Nukmal, Nismah Rahayu, Pulung Sri Rif’ah, Nurul Rismayanti, Tetin Rosa, Emantis Sinta Ningrum Wahidah, Idah yusuf, Nur'aini Zen, Fahmi