Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Accounting Science Seminar Nasional Riset dan Teknologi (SEMNAS RISTEK)
Ramadhani, Linda
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Accounting Science

 1 
Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017: Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Perkebunan Yang Terdaftar Tahun 2014-2017 Azmi, Fika; Ramadhani, Linda
Journal of Accounting Science Vol. 3 No. 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2678

Abstract

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.
Co-Authors Amalia, Rini Fika Azmi Puspita, Fitriyah