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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Ilmiah Mahasiswa FEB Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Ubhara INTELEKTIVA Oryza : Jurnal Pendidikan Biologi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Magister Akuntansi Trisakti Journal of Artificial Intelligence and Digital Business The Contrarian: Finance, Accounting, and Business Research Jurnal Saintifik Innovative: Journal Of Social Science Research Jurnal Ekonomis Benefit : Journal of Bussiness, Economics, and Finance Indonesian Journal of Multidisciplinary on Social and Technology Klabat Accounting Review Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Akuntansi
Susanti, Mila
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Journal : Jurnal Akuntansi

 1 
Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak Angeline Margaretha; Mila Susanti; Valentine Siagian
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3537

Abstract

This research was conducted to identify the effect of Deferred Tax, Capital Intensity, and Return On Assets on Tax Aggressiveness in the coal mining sub-sector industry. This research uses a quantitative descriptive method. This paper uses secondary data from information that was obtained from the coal mining sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The data collection method used purposive sampling. In this paper, there are several analysis used to process the data, which are, descriptive statistic analysis, correlation coefficient analysis, determination coefficient analysis, multiple linear regression analysis, significance test, and classical assumption test assisted by using Statistical Product and Service Solutions (SPSS) 23. The results of this research prove simultaneously. Deferred Tax Asset, Capital Intensity, and Return On Asset have a significant effect on tax aggressiveness, with the resulting significance value (0.006 <0.05). However, partially deferred tax assets do not have a significant effect on tax aggressiveness (0.365> 0.05), on the other hand, Capital Intensity is significant (0.001 <0.05), and Return On Asset has a negative significance(0.002 <0.05) effect to tax aggressiveness. Keywords : Deferred Tax Expense, Capital Intensity, Return On Asset, and Tax Aggressiveness
Co-Authors Agnes Cornelia Br Sitinjak Angeline Margaretha Bambang Subroto Basten, Welmar Olfan Beilden Andre Tambunan Betsyeba Anggriani Camelia Putri, Faras Christopher Gerald Sanger Claudio Abineno Dick Wolters Marbun DJO, CHETVIN REINHARD CLIFORD Evita Nirmala Febry Chatalya Pakpahan Fedrick Eben Ezer Sinaga Francis Hutabarat Gabriela Rachel Sabatini GEORGE ABRAHAM MANALU Girsang, Fry Sandes H.D. Yudixon H. Sinurat Handoco, Ewin Harman Malau Heddry Purba Herold Moody Manalu Hizkia Immanuel Silitonga Hoki Samuel Ian Dogles Tampubolon Ibrani Saragi Ifvannogi Stefan Karunia Sijabat Imanoel Nicholas Alfons Manoppo Isaac Raymond Hasiholan Joan Yuliana Hutapea Joshua Hasiholan Nainggolan Judith Tagal Gallena Sinaga Junita Orselia Arneta Simangunsong KRISTIAN PETRUS Leader Joy Lumbanraja Lisa Lorina Siregar Sudjiman Marthinus Ismail Meidy Lieke Karundeng Nauli, Halberry Tania Noti, Giverly Oktavianto, Dentar Ouduil, Edwardo Chlopas Ouduil, Stanley Alberto Pakpahan, Heidi Panca Putra Malau, Chandra Pangaribuan, Hisar Panjaitan, Aldenya Estlyen Mattea Ribka Angely Yaputri Goni Ribka Angely Yaputri Goni Richard Friendly Simbolon Riky Sai Maruli Saragih, Zernget Seroy, Rhiezky Samuel Seveny Amelia Lingga Sijabat, Yolanda Margaretta Simangunsong, Charles Surya Pratama Simanjuntak, Gilbert Billy Dionisius Simatupang , Wesly Simatupang, Wesly Simbolon, Richard Sinaga, Michael Josep Sipayung, Debby Priscilia Stevani Silalahi, Ayu Tarihoran, Hotland Mora Dongan Doli Valentine Siagian Viladelphia Sinambela Yohanes Raja Oloan Hutapea