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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Gorontalo Accounting Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Educoretax E-Jurnal Akuntansi TSM ABDIMAS Iqtishadia
Romadhina, Anggun Putri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Gorontalo Accounting Journal

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Pengaruh Kepemilikan Institusional, Intensitas Aset Tetap, Dan Financial Distress Terhadap Agresivitas Pajak Romadhina, Anggun Putri
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3171

Abstract

This research aims to provide empirical evidence of the influence of institutional ownership, fixed asset intensity, and financial distress on tax aggressiveness. The study adopts a quantitative approach and utilizes secondary data, specifically financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The test results showed that institutional ownership, fixed asset intensity and financial distress simultaneously affect the aggressiveness of the tax. It can be assumed that if a company has institutional ownership, fixed asset intensity and is experiencing financial difficulties, it can affect management or company activities to take aggressive tax avoidance actions.
Co-Authors Alamsyah, Cindy Alvionita Arianti, Baiq Fitri Azzahra, Khoirunnisa Eka Kusuma Dewi, Eka Kusuma Handayani, Henni Rahayu Hastuti, Eka Sri Lestari, Fuzi Prastiani, Siti Chaerunisa Silaban, Martua Uli Siti Nurhasanah Siti Nurjanah Sri Dewi Wijaya, Dimas Aris