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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pengembangan Wiraswasta Jurnal Equity Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat jurnal syntax admiration EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Jurnal Akuntansi Bisnis Pelita Bangsa MASTER: Jurnal Manajemen Strategik Kewirausahaan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Madani: Multidisciplinary Scientific Journal Alamtana Equity
Meli Andriyani
Universitas IPWIJA
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Journal : Madani: Multidisciplinary Scientific Journal

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Determinan Agresivitas Pajak: Leverage, Capital Intensity, Profitabilitas Andriyani, Meli; Machdar, Nera Marinda
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14540643

Abstract

Tax aggressiveness is a proactive action taken by many large companies to avoid tax obligations and maximize profits. Companies organize their financial activities to minimize tax costs or carry out aggressive tax planning within the limits of applicable laws to minimize tax obligations. In making scientific articles, previous research is needed. This article presents a review of what factors have an influence on Tax Aggressiveness, namely Leverage, Capital Intensity, and Profitability. This article aims to formulate a hypothesis about the relationship between variables that can be used in subsequent research. The findings from this literature review are: 1) Leverage has an impact on Tax Aggressiveness; 2) Capital Intensity has an impact on Tax Aggressiveness; and 3) Profitability has an impact on Tax Aggressiveness.
Co-Authors Aditya Nugraha Pratamahanu Aep Nurbani Afganis, Laela Nabila Agnes Ashanti Anik Ariyanti Anna Wulandari Ayumi, Ayumi Baskoro A. Pamungkas Budiharto Budiharto Devionytha Ritonga Dita Rahmanita el Muiz, Najmi Tsania Ergo Nurpatria Kurniawan Erlina Widayanti Fauziah, Ela Heru Mulyanto Indra Permana, Indra Istiqomah, Anisah Jamian Purba Jayadi Jayadi Kristiyanto, Yogi Kusitawati, Kusitawati Muh. Ali Maskuri MUHAMMAD KOSIM, MUHAMMAD Mursida Kusuma Wardani Neng Asiah, Neng Nera Marinda Machdar Nugroho, Arief Teguh Nurastuti, Preatmi Nurjanah, Rina Permatasari, Maulina Dyah Rachman, Muhammad Maulana Rasipan, Rasipan Riski Eko Ardianto Ristiyaningsih, Ristiyaningsih Rochmad Fadjar Darmanto Rukoyah, Siti Rusdianzyah, Rully Sabariddinsah, Sabaruddinsah Sukiyanti, Lina Susanti Widhiastuti Taufik Hidayat Tikaromah, Oom Tsabitah, Sahlaa Utomo, Kukuh Hadi Yahya, Adibah Zhafira, Nisa